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</o:shapelayout></xml><![endif]--></head><body lang=IT link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>D<span style='font-size:12.0pt'>) Buongiorno , vorremmo sapere se le asd sono esonerate dall’imposto di bollo.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'>R) La risposta dell’Agenzia delle Entrate n. 361 del 30/08/2019, alla richiesta di interpello di una societā sportiva dilettantistica conferma quanto giā scritto nei mesi scorsi.<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'>La legge di stabilitā 145/2018 stabilisce l’esonero per asd e ssd riconosciute dal Coni per: <o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:12.0pt;color:red'>marca da bollo di due euro per ricevute di pagamento per un importo non superiore ai 77,47 euro relative a servizi per i propri associati,<o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:12.0pt;color:red'>Atti,<o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:12.0pt;color:red'>documenti,<o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:12.0pt;color:red'>istanze,<o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:12.0pt;color:red'>contratti,<o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:12.0pt;color:red'>certificazioni,<o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:12.0pt;color:red'>dichiarazioni,<o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:12.0pt;color:red'>estratti di conto corrente <o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'>Per qualsiasi ulteriore informazione l’Ufficio Territorio č a Vostra disposizione<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'>Buona giornata <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@01D56173.E81AC720" 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>Formazione e Territorio</b><br></span><u><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:blue;mso-fareast-language:IT'><a href="mailto:marco.pietrogiacomi@fidal.it">marco.pietrogiacomi@fidal.it</a></span></u><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@01D56173.E81AC720" 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 – 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><i><span style='mso-fareast-language:IT'>Il presente messaggio contiene informazioni di natura professionale attinente all’attivitā lavorativa. Ai fini dello svolgimento dell’attivitā lavorativa le eventuali risposte potranno essere conosciute da altri soggetti nell’ambito dell’organizzazione del mittente. Questo messaggio di posta elettronica e il suo contenuto sono riservati e confidenziali e destinati esclusivamente al soggetto indicato nell'indirizzo</span></i><span style='mso-fareast-language:IT'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>