The abovementioned fi gure also includes the economic impact resulting from the greater deductibility of regional business tax IRAP for corporate tax (IRES) purposes, for the years applications for refunds were submitted to the tax authorities in March 2013; _ gifts, membership fees and sponsorships totalled EUR 1.6 million, a fall of 15% versus 2011 (this is explored in more detail in sections 04.3 and 04.3.1).