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</o:shapelayout></xml><![endif]--></head><body lang=IT link=blue vlink=purple><div class=WordSection1><p class=MsoNormal style='mso-margin-top-alt:15.0pt;margin-right:0cm;margin-bottom:22.5pt;margin-left:0cm'><b><span style='font-size:16.5pt;font-family:"inherit","serif";color:#2A439B;mso-fareast-language:IT'>Ho un¡¯associazione affiliata alla Fidal. Devo iscriverla obbligatoriamente al Registro CONI?<o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>No, <b>non ¨¨ obbligatorio per legge</b>, ma l¡¯iscrizione al Registro CONI consente all¡¯associazione di godere di <b>vantaggi fiscali </b>previsti per legge per le associazioni che operano nel settore del non profit.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:15.0pt;margin-right:0cm;margin-bottom:22.5pt;margin-left:0cm'><b><span style='font-size:16.5pt;font-family:"inherit","serif";color:#2A439B;mso-fareast-language:IT'>Quali sono i vantaggi legati all¡¯iscrizione al Registro CONI?<o:p></o:p></span></b></p><ul type=disc><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>vantaggi fiscali</span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'> ed estrema semplicit¨¤ contabile/amministrativa - leggi 460/97 - 133/99 e successive modifiche<o:p></o:p></span></li><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>Utilizzo compensi forfettari </span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'> legge 342/2000<b> </b></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'><o:p></o:p></span></li><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>sconti</span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'> sulla fornitura di <b>gas</b><o:p></o:p></span></li><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>riduzione tassa rifiuti</span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'><o:p></o:p></span></li><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>priorit¨¤</span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'> ex legge 289/2002, art. 90 commi 25 e 26, nell¡¯affidamento in <b>gestione </b>degli <b>impianti</b> pubblici e delle palestre, aree di gioco ed impianti sportivi scolastici<o:p></o:p></span></li><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>regime agevolato</span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'> per eventuali attivit¨¤ <b>commerciali</b> previsto dalla legge 398/91 (abbigliamento sportivo, pubblicit¨¤, sponsorizzazioni, ristorazione)<o:p></o:p></span></li><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>esenzione</span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'> dal pagamento della <b>tassa di concessione governativa</b> su alcuni atti amministrativi, in ossequio alla Legge 289 (detta ¡°Legge Finanziaria 2003¡å), art. 90 comma 7, del 17 dicembre 2002. (es. telefonia mobile, concessioni, autorizzazioni, istanze, permessi)<o:p></o:p></span></li><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>esenzione dall¡¯IMU</span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'> per gli immobili posseduti dagli enti non commerciali prevista dall¡¯art. 91-bis del Decreto Legge n. 1 del 2012<o:p></o:p></span></li><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>esenzione</span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'> <b>imposta</b> comunale sulla <b>pubblicit¨¤</b> e sulle <b>pubbliche affissioni</b> per targhe e simili apposte per l'indicazione della sede sociale<o:p></o:p></span></li><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>riduzioni al 50% delle tasse sulla pubblicit¨¤<o:p></o:p></span></li><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>esenzione fiscale delle attivit¨¤ sportive ed istituzionali svolte verso i tesserati (art. 148 del Tuir comma 3 e circ. min. finanze 124/e/98)<o:p></o:p></span></li><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>esclusione dagli obblighi di cui al D. Lgs. 81/2008 (sicurezza lavoro)<o:p></o:p></span></li><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>detraibilit¨¤</span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'> dal reddito delle persone fisiche delle iscrizioni e <b>abbonamenti per i figli minori</b> (5 - 18 anni) alle associazioni sportive dilettantistiche fino a 210 euro annue (comma 319 legge 27/12/2006 n. 296)<o:p></o:p></span></li><li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;mso-list:l0 level1 lfo3'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>possibilit¨¤ di ottenere dalle persone fisiche <b>contributi liberali in denaro </b>che fino a 1.500 euro sono deducibili dal reddito dell'erogante.<o:p></o:p></span></li></ul><p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt'><i><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>Per qualsiasi ulteriore informazione l¡¯ufficio Territorio ¨¨ a Vostra disposizione<o:p></o:p></span></i></p><p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt'><i><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IT'>Saluti<o:p></o:p></span></i></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:-1.2pt;border-collapse:collapse'><tr><td width=95 valign=top style='width:71.5pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='color:#1F497D;mso-fareast-language:IT'><img width=106 height=58 id="Immagine_x0020_1" src="cid:image001.png@01D2DDD7.E7CFD430" alt="Descrizione: cid:image005.png@01CCE7DB.74E9DF80"></span><span style='font-size:12.0pt;line-height:115%;color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></p></td><td width=290 valign=top style='width:217.3pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><b><span style='font-size:8.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:red;mso-fareast-language:IT'><br><br></span></b><b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:red;mso-fareast-language:IT'>MARCO PIETROGIACOMI</span></b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><br><b>Responsabile Area<br>Amministrativa e Territorio</b><br></span><a href="mailto:marco.pietrogiacomi@fidal.it"><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";mso-fareast-language:IT'>marco.pietrogiacomi@fidal.it</span></a><b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></b></p></td></tr></table><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:IT'><o:p> </o:p></span></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:-1.2pt;border-collapse:collapse'><tr><td width=95 valign=top style='width:71.5pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='color:#1F497D;mso-fareast-language:IT'><img border=0 width=114 height=49 id="Immagine_x0020_2" src="cid:image002.png@01D2DDD7.E7CFD430" alt="Descrizione: cid:image006.png@01CCE7DB.74E9DF80"></span><span style='font-size:12.0pt;line-height:115%;color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></p></td><td width=290 valign=top style='width:217.3pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='font-size:5.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><br></span><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'>Tel. +39 06 33484767<br>Mob. +39.3271628562<br>Via Flaminia Nuova, 830 ¨C 00191 Roma, Italy<o:p></o:p></span></p></td></tr></table><p class=MsoNormal><span style='mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>