Social Economy in Europe: Italy
Table of contents
Note: The data presented in this table derive from the OECD country fact-sheets and the European Commission DG GROW studies. Variations in scope, methodology and most recent available years may lead to differences in the headline figures across countries and with other sources.
Source: Data for Italy relates to 2021 (CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight, 2024[1]), except data on employment in social services (relating to 2020) (OECD CFS, 2023[2]) and the involvement with any social economy organisation as a volunteer relating to 2020-2025 (European Commission, 2025[3]).
In Italy, the 2017 Third Sector Code (Legislative Decree 117/2017) corresponds to the primary national framework for the social economy, unifying regulations for Third Sector Organisations (TSOs). It maintains separate frameworks for co-operatives under Laws 381/1991 (social co-operatives) and 142/2001 (workers’ co-operatives) and exists alongside Legislative Decree 112/2017 which covers social enterprises by establishing governance standards for entities combining profit-making with social objectives.
Institutions
The Ministry of Labour and Social Policies oversees social economy policy at the national level. The Ministry of Labour and Social Policies houses the Directorate-General for the Third Sector and Corporate Social Responsibility. Other relevant ministries and national agencies include the Ministry of Enterprises, the Agency for the Third Sector (agenzia per il terzo settore) and the National Institute for Social Security (INPS) (OECD CFS, 2023[2]).
Competence
The national legal framework for the social economy has evolved to include various organisational forms. In 1991, a Law on social co-operatives (Law No. 381/1991) established the co-operative as an entity focused on managing social and educational services or integrating disadvantaged individuals into the labour market. In 2006, a law on social enterprises was introduced (Legislative Decree No. 155/2006). The category encompasses private organisations that operate primarily for social utility and general interest, producing or exchanging goods and services for social benefit. A major update of the legal framework began with Law 106/2016 (Italian Republic, 2016[4]), which launched the reform of the Third sector, updated rules for social enterprises, and set new regulations for the universal civil code.
Currently, the 2017 Third Sector Code (Legislative Decree 117/2017), which implements the reform initiated by Law 106/2016, unifies regulations for Third Sector Organisations (TSOs) and comprises the primary national framework for the social economy. It maintains separate frameworks for co-operatives under Laws 381/1991 (social co-operatives) and 142/2001 (workers’ co-operatives) and exists alongside a separate but connected regulation of social enterprises (Legislative Decree 112/2017) which establishes governance standards for entities combining profit-making with social objectives (Dagnino, 2022[5]).
The Ministry of Labour and Social Policy established the National Single Register of the Third Sector (RUNTS), an electronic register of third sector entities (Italian Republic, 2017[6]). Specialised national agencies support this registration, monitoring and administration of relevant policy. The Agency for the Third Sector (agenzia per il terzo settore) manages entity registration and monitor compliance with the Third Sector Code. Additionally, the National Institute for Social Security (INPS) administers employment-linked benefits for workers in social enterprises
The Ministry of Enterprises and Made in Italy provides financial incentives to promote the growth of social enterprises nationwide. At the national level, the main support measures for enterprises are investment-focused, and include public guarantee schemes such as the Guarantee Fund established under Law 662/1996 (Italian Republic, 1996[7]). The Ministry of Economic Development manages the subsidy programme Italia Economia Sociale with Ministry of Business and Made in Italy to support investments on employment, social inclusion, enhancement and protection of the environment and cultural safeguarding (Invitalia, n.d.[8]). It offers facilitated funding for investment programs ranging from EUR 200 000 to EUR 10 million, covering expenses such as land, buildings, machinery, software, patents, training, consultancy, and certifications.
The 2025 Italian budget law (Law No. 207 of 30 December 2024) includes various tax measures which may be important for social economy entities. For example, it includes a levy on banks and insurers expected to generate approximately EUR 3.5 billion. These funds are allocated to improve public services, primarily the health sector, and support vulnerable citizens, reflecting the government's commitment to social welfare.
Institutions
Italy is a parliamentary republic with a unitary structure. It comprises 20 regions, five of which, Sicily, Sardinia, Trentino-Alto Adige/Südtirol, Aosta Valley, and Friuli Venezia Giulia, enjoy special autonomous status. Each region has its own council and executive body, enabling them to establish regional laws and strategies (European Committee of the Regions, n.d.[9]).
Regional governments exercise constitutional competence under Article 117 of the Italian Constitution, with regional social policy departments designing localised support schemes. Emilia-Romagna, Friuli Venezia Giulia, Lazio, Molise, Toscana and Trento all have regional laws for solidarity economy as well as localised support programmes and strategies.
Competence
Several regions have implemented legislation and strategic frameworks to support the social economy, specifically through reference to the solidarity economy. Emilia-Romagna enacted Regional Law No. 19 (2014), titled "Rules for the promotion and support of the solidarity economy", which officially recognises the solidarity economy as a socio-economic and cultural model based on ethics, justice, equity, social cohesion, and environmental protection (Emilia-Romagna Region, 2014[10]). The region also has a comprehensive Regional Strategy “2030 agenda for sustainable development” (Emilia-Romagna Region, n.d.[11]). In Friuli Venezia Giulia, a 2017 Law 4 on Solidarity Economy defines it as a model emphasizing "environmental sustainability, care of commons, and local communities" (Autonomous Region of Friuli-Venezia Giulia, 2017[12]). Trentino (Autonomous Province of Trento) introduced Provincial Law No. 13 (2010), which acknowledges the solidarity economy’s role and promotes its development across 13 economic sectors (Autonomous Province of Trento, 2010[13]). This law also established Solidarity Economy Districts as laboratories for experimentation, leveraging local resources based on equity, environmental, and socio-economic sustainability (Interreg Europe, 2025[14]).
Several regions have implemented specific initiatives and programmes related to the social economy. The Emilia-Romagna region's Directorate-General for Knowledge Economy, Labour, and Enterprise oversees initiatives related to the social economy. Similarly, Friuli Venezia Giulia's Service for Community Funds Management and Lazio's Directorate for Economic Development, Productive Activities, and Research are responsible for managing programs that support social enterprises within their respective regions.
Other regions may not make specific reference to the solidarity economy but is it a part of the spirit of certain legislation. In Lazio, a 2009 Law on Altra Economia (Alternative Economy) recognises 10 sectors, including fair trade, ethical finance, and reuse economies (Lazio Region, 2009[15]). In Molise, a 2014 Law 5 on Social Agriculture integrates solidarity economy principles into rural development (Molise Region, 2014[16]). In Umbria the regional Law on Shared Administration offers to public and third sector actors, common principles and rules to guide them and give coherence to the planning and development process (Umbria Region, 2023[17]). Some regions may also provide financing and funding to social economy entities through support of small business loans.
Institutions
There is no standardised framework specific to municipal bodies to oversee social economy policies. However, municipalities operate Third Sector Liaison Offices to co-ordinate with TSOs on service delivery and several municipalities have proactively established strategies or departments, or collaborated with local organisations to promote social and solidarity economy initiatives. Examples include Rome’s Social Policies Department’s Autopromozione Sociale Unit as well as Bologna’s International Relations Department. Alongside these, some Italian city councils have initiatives, particularly in regions like Lazio and Emilia-Romagna.
Competence
The municipalities of Rome and Bologna, through local departmental initiatives, are active in developing strategy, support spaces and resources for social economy entities. In Bologna, Salus Space is a multifunctional centre which serves as a physical space of collaboration and includes activities and workshop co-ordination (Salus Space, n.d.[18]). There is a prioritisation of social innovation and sustainability. The city has also hosted events such as the Social Innovation Lab 2022 (Bologna Welcome Convention, 2022[19]).
Torino Social Impact, a network of companies and public-private institutions, engages in local social economy activities. Its activities include cross-sectoral and cross-regional partnerships, such as municipal exchange visits for networking and knowledge sharing (Torino Social Impact, n.d.[20]).
There are a number of mechanisms, such as working groups, in place to support co-ordination across levels of government and between government and social economy representatives. These are dominated by consortia of social co-operatives, but an increasing number of councils and working groups are being established to facilitate fragmented regional activities.
Across multiple public authorities and/or levels of government
In May 2024, a working group on the Social Economy was established by the Ministry of Economy and Finance. This group includes representatives from various social economy entities and aims to adapt the European Commission’s Social Economy Action Plan to the Italian context, fostering dialogue among key stakeholders to promote sustainable and inclusive growth (EURICSE, 2024[21]).
In some regions, central bodies play advisory and co-ordination roles. In the Autonomous Province of Trentino, the Round Table for the Solidarity Economy plays a key role in advising the Provincial Council (Trentino Secretariat Solidarity Economy Table, n.d.[22]). It consists of departments responsible for industry, trade, tourism and agriculture, a representative by the Council of Local Authorities and solidarity economy representatives. In Emilia Romagna, Regional Co-ordination for the Solidarity Economy (CRESER) is a body within the Emilia Romagna region of Italy that facilitates communication and collaboration between different social and solidarity economy actors.
With social economy representatives
The National Third Sector Council (consiglio nazionale del terzo settore), established by the Third Sector Code, is a national advisory body chaired by the Ministry of Labor and Social Policies. It includes representatives appointed by the most representative association of third sector bodies in the country, representatives of association networks; experts with proven professional experience in the third sector, representatives of regional and local authorities, two of whom are appointed by the State-Regions Conference, a representative appointed by the most representative association of volunteer service centres (CSV), a representative appointed by the President of Istat, a representative appointed by the president of the National Institute for the Analysis of Public Policies, and the general director of the Directorate-General for the Third Sector and Corporate Social Responsibility of the Ministry of Labour and Social Policies (Third Sector Worksite, n.d.[23]).
The National Third Sector Forum serves as a representative body second and third sector organisations (National Third Sector Forum, n.d.[24]). It also has regional arms, such as the National Third Sector Forum Lazio (National Third Sector Forum Lazio, n.d.[25]). To complement this, there are a number of consortiums at both national and regional levels which co-ordinate and represent the activities of TSO, especially social co-operatives. Confco-operative Federsolidarietà is the national political-union representation organisation of social co-operatives and social enterprises (Confcooperative Federsolidarietà, 2025[26]). Other national consortiums of social co-operatives, such as Idee in Rete, CGM and Consorzio In Concerto, partner with Confco-operative to support network development, events and even funding opportunities (as with Consorzio In Concerto’s Consortium solidarity fund (2006)) (Idee in Rete, n.d.[27]; CGM, n.d.[28]; Consorzio in Concerto, n.d.[29]). Some networks, such as Consolida in Trentino or the Sol.Co. Consortium in Sicily, are region specific (Consolida, n.d.[30]; Sol. Co. Consortium, n.d.[31]).
Organisations that represent and promote the interests of co-operatives are prominent in Italy. The Alliance of Italian Co-operatives coordinates with the Government, the Parliament and European Institutions to create a unitary representation of Italian Co-operation. As of 2024, the Alliance represents more than 90% of Italian co-operatives, encompassing a network of 39 500 affiliated firms and over 12 million members, collectively impacting approximately 8% of Italy's GDP (The Alliance of Italian Cooperatives, n.d.[32]). The General Association of Italian Co-operatives (AGCI) has a sectoral association specifically for social enterprises that deals with the promotion, representation and assistance towards the participating social co-operatives (AGCI, n.d.[33]). Legacoopsociali represents and advocates for social co-operatives. They give protection and co-ordination to their associated entities to promote their project, social and entrepreneurial development (Legacoopsociali, 2019[34]).
Torino Social Impact is a network of companies and public and private institutions. It aims at making Turin one of the best places in the world to do business and finance, pursuing goals of economic viability along with objectives of social impact. Its work includes cross-sectoral and cross-regional events and partnerships (Torino Social Impact, n.d.[20]). For example, it organises visits to other municipalities, and hosts them in return, as it did with Municipal City of Bologna in February and March of 2024. These serve primarily as mechanisms of networking and knowledge sharing (Torino Social Impact, 2024[35]).
Note: An OECD survey on institutional arrangements circulated in 2024 with national and regional social economy representatives contributed to the findings of this country note.
Support from the public sector
The government provides several financial support instruments to help social economy organisations develop. Italia Economia Sociale is a national incentive programme that offers a combination of subsidised loans and non-repayable grants to eligible organisations (Invitalia, n.d.[36]) (European Commission: Directorate-General for Employment, Social Affairs and Inclusion and Carlo Borzaga, 2020[37]).
Beyond funding, the Government provides indirect support through fiscal incentives and social procurement policies. For example, Type B social co-operatives benefit from a 20-25% reduction in wage costs, due to lower social security contributions for the employing disadvantaged workers. The legal framework also allows public authorities to engage in co-programming and co-design with social economy organisations. Furthermore, the public procurement legislation permits the reservation of certain contracts for social enterprises and co-operatives, thus creating targeted business opportunities.
Support from the private sector
The social economy is strongly supported by networks of co-operatives, associations and foundations that provide essential services. Most co-operatives are affiliated with co-operative federations or unions, such as Confco-operative, Federsolidarietà and Legacoopsociali (part of Legacoop), which represent and support co-operatives across Italy. Along with smaller organisations like AGCI Solidarietà, they advocate for favourable policies and negotiate labour agreements, while also offering training programmes, legal advisory services and forums for innovation. Similarly, the Forum Nazionale del Terzo Settore (National Third Sector Forum) is an umbrella organisation representing over 100 social economy organisations, which represents the sector within the government and coordinates collective initiatives across the social economy (Forum Nazione del Terzo Settore, n.d.[38]) (European Commission: Directorate-General for Employment, Social Affairs and Inclusion and Carlo Borzaga, 2020[37]).
Networks and consortia, specifically supporting social enterprises, also play a dynamic role in strengthening the social economy. For example, Consorzio Gino Mattarelli (CGM), Italy’s largest network of social enterprises, comprises 49 local consortia and over 620 social co-operatives and social enterprises. It provides its members with project design and management support, consultancy services, training programmes and open innovation opportunities. CGM also works as an intermediary organisation, applying for national contracts or EU-funded projects, after which they involve local member co-operatives in the implementation stage (Consorzio Gino Mattarelli, n.d.[39]).
The private sector support for the social economy is driven by impact investment and new collaborative initiatives. The domestic impact investing market has expanded rapidly, from an estimated EUR 5.8 billion in 2020 to EUR 9.3 billion in 2022, a 60% increase (Vita, 2025[40]), translating into more capital available for social enterprises and innovative start-ups. A notable example is the launch of GDA Impact in 2023, a EUR 60 million impact investment programme promoted by Fondazione Cariplo and its Social Venture arm, which will provide “patient” capital over 20 years to scale impact-driven businesses and social innovation projects (Secondo Welfare, 2024[41]).
Financial institutions, such as foundations and ethical banks, support a range of social economy entities. Oltre Impact, Italy’s first social venture capital fund, is among the pioneering initiatives in the country’s impact investment ecosystem, investing in innovative companies addressing major social and environmental challenges (Oltre Impact, n.d.[42]). Another example is Fondazione Social Venture Giordano Dell’Amore, a strategic and operational programme on social impact investing within Fondazione Cariplo. It seeks to promote the culture of social impact investing in Italy and Europe by capital investments, as well as capacity building programmes and advisory services (Fondazione Social Venture Giordano Dell'Amore, n.d.[43]). Banca Etica, a pioneering ethical bank founded in 1999 as a co-operative, is also a primary funder of social economy entities, actively supporting initiatives that generate positive social and environmental impact in the community (Banca Etica, n.d.[44]).
Co-operative banks also play an important role in supporting the social economy ecosystem. Banche di Credito Cooperativo (Co-operative Credit Banks) provide loans to small social enterprises based in local communities. For instance, in the Trentino region, co-operative banks actively participate in promoting co-operation, social capital, and innovative services at the local level, due to their local embeddedness and co-operative principles (Sforzi, 2011[45]).
Strategies, plans and legal frameworks
Regional and local authorities have their own strategies and legal frameworks that strengthen the development of social economy entities. For example, the Regional Law 65/2020 of the Tuscany Region aims to boost the sector by updating the sector regulation, guaranteeing regional funding and overseeing co-operatives in accordance with the national framework. Molise, Umbria and Emilia-Romagna have established similar frameworks.
Metropolitan areas, especially large urban areas, have also started to develop specific plans for the social economy. For instance, Bologna established a Plan for the Social and Solidarity Economy in 2025, involving more than 60 measures aimed at strengthening the social economy sector (Economia Sociale Bologna; Città Metropolitana di Bologna; Comune di Bologna, 2025[46]) (AICCON Research Center, 2025[47]). Turin is another example, with the Metropolitan City of Turin and the Turin Chamber of Commerce signing an agreement to develop a Metropolitan Plan for the Social Economy, focusing on social impact. It aims to promote a new growth model for the area by integrating economic development with social cohesion and inclusion to address contemporary challenges (Torino Social Impact, n.d.[48]). In 2024, the City of Milan also established a Special Commission on Civil Economy and the Third Sector to draft a Social Economy Strategic Plan, based on the European Social Economy Action plan (Fondazione Triulza, 2024[49]).
Support from the public sector
Based on dedicated laws and strategic plans, most regions and cities develop tailored instruments and engage relevant actors to implement them effectively. Regional administrations have dedicated departments or offices for social policies, co-operation or the social economy sector, often providing direct financial support to social economy entities via European structural funds. In the Emilia-Romagna Region, for example, the region has established a Regional Council for the Third Sector following the approval of the Law 3/2003, which acts as a representative body to facilitate dialogue between regions and social economy entities. The Council also creates regional funding instruments and introduces capacity-building programmes (Regione Emilia-Romagna, 2024[50]).
By contracting social economy entities to deliver essential services, municipalities play an important role in strengthening local social economy ecosystems. Public authorities and social economy organisations are increasingly collaborating through innovative co-governance models. Bologna, for instance, developed “Regulations on the collaboration among citizens and the city for the care of and regeneration of urban commons”, which facilitates collaboration between the city, citizens, and third sector groups in the management of public assets (Comune di Bologna, 2014[51]). Similarly, Turin, supports its local social economy through initiatives such as Torino Social Impact, which fosters partnerships with social enterprises by providing political support and resources to strengthen the local social economy ecosystem (Torino Social Impact, n.d.[52]).
Support from the private sector
In line with national trends, numerous private and civil society initiatives actively support the social economy at regional and local levels. Many national networks and consortia have decentralised antennas across the country, often work closely with regional governments on tailored programmes to respond to local needs. For instance, CGM has member networks across the country, uniting social co-operatives and social enterprises operating in specific areas. Other examples include Sol.Co, a local consortia in Sicilia, and Consorzio Consolida in Trento, which both promote social inclusion, community welfare and sustainable development (Consorzio Consolida, n.d.[53]) (Consorzio Sol.Co, n.d.[54]).
Private sector support includes a growing number of social incubators, accelerators and innovation clusters. Notable examples include Impact Hub, which is active in eight cities across the country (Impact Hub, n.d.[55]), and Fondazione Triulza, a foundation established in 2013, committed to developing and strengthening social innovation within the Milano Innovation District (MIND). The foundation implements various activities and programmes, such as the annual Social Innovation Campus, which gathers students, young social entrepreneurs and professional to co-design innovative solutions to address societal issues aligned with Agenda 2030 (Fondazione Triulza, n.d.[56]). Another example is the Turin-based SocialFare, Italy's first social innovation centre, which is also certified as an incubator by the Ministry of Economic Development. It offers structured acceleration programmes tailored to social impact start-ups, supporting them in defining their models and connecting with investors (SocialFare, n.d.[57]).
Philanthropic institutions form another pillar of private sector support. Although these organisations often operate at the national level, they focus on development at the local level through not only providing grants but also incubating new ideas. Fondazione Cariplo in Lombardy and Compagnia di San Paolo in Piedmont both distribute annual grants for social inclusion, community development, and social innovation programmes. Another example is Fondazione CON IL SUD, which focuses on developing the social economy ecosystem in underdeveloped southern regions, supporting numerous local projects to strengthen social infrastructures and civil society capacity.
Community foundations also support Italy’s social economy at the subnational level. They are place-based foundations that serve as intermediary entities by mobilising local donors to support local social projects, many of which were seeded by larger foundations (Italia Non Profit, n.d.[58]). For instance, Fondazione della Comunità Bresciana, established in 2001, operates as an autonomous philanthropic organisation dedicated to fostering local development in Brescia and its province. The foundation not only provides financial support but also offers consultancy services, guidance in project development, and partnership facilitation, to promote social innovation and address evolving needs of the community (Fondazione della Comunità Bresciana, n.d.[59]).
Definition of public interest
In Italy, the concept of public interest is closely linked to the legal framework governing Third Sector entities (TSEs) under Legislative Decree No. 117/2017 (Code of the Third Sector) (Italian Republic, 2017[60]). Public interest is fulfilled when an entity pursues civil, solidarity, and socially useful purposes through activities of general interest, such as health services, education, environmental protection, and cultural initiatives. These activities must be carried out primarily through voluntary action, mutuality, or the provision of free or below-cost services.
Economic activities
TSEs are allowed to engage in economic activities, provided that these activities are related to their public benefit purpose and remain ancillary. Under Italian law, economic activities performed by public benefit organisations must facilitate the primary non-profit objectives of the entity. Activities of general interest are listed in the article 5 of the Legislative Decree No. 117/2017 and include interventions and services in the fields of health, social care education, culture and environment (Italian Republic, 2017[60]).
Public benefit organisations are required to prepare and approve annual financial statements (European Commission, 2023[61]). Tax statements must be filed with the Italian Tax Authority (Agenzia delle Entrate). Third Sectors Entities (TSEs) must also submit financial statements to the RUNTS (Single National Register for the Third Sector). If annual revenues or income exceed EUR 1 million, the entity must publish a social balance sheet on its website, following the guidelines established by the Ministry of Labour and Social Policy. If commercial activities are conducted, accounting must strictly separate commercial income from institutional, non-commercial activities.
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← 1. 5% VAT for A-Type social co-operatives that provide social, health and education services (Law 311/2004, Art. 1, para. 460; Decree Law 138/2011, Art. 2, para. 36-bis).
← 2. For B-Type social co-operatives employing disadvantaged workers (Law 311/2004, Art. 1, para. 460; Decree Law 138/2011, Art. 2, para. 36-bis).