<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=iso-8859-1"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:"Gill Sans MT";
panose-1:2 11 5 2 2 1 4 2 2 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0cm;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;
mso-fareast-language:EN-US;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph
{mso-style-priority:34;
margin-top:0cm;
margin-right:0cm;
margin-bottom:0cm;
margin-left:36.0pt;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;
mso-fareast-language:EN-US;}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
mso-margin-top-alt:auto;
margin-right:0cm;
mso-margin-bottom-alt:auto;
margin-left:0cm;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
span.StileMessaggioDiPostaElettronica18
{mso-style-type:personal-compose;
font-family:"Calibri",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;
font-family:"Calibri",sans-serif;
mso-fareast-language:EN-US;}
@page WordSection1
{size:612.0pt 792.0pt;
margin:70.85pt 2.0cm 2.0cm 2.0cm;}
div.WordSection1
{page:WordSection1;}
/* List Definitions */
@list l0
{mso-list-id:81798809;
mso-list-type:hybrid;
mso-list-template-ids:243926748 68157455 68157465 68157467 68157455 68157465 68157467 68157455 68157465 68157467;}
@list l0:level1
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level2
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level3
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l0:level4
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level5
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level6
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l0:level7
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level8
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level9
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
ol
{margin-bottom:0cm;}
ul
{margin-bottom:0cm;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]--></head><body lang=IT link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='font-size:12.0pt'>D) Buongiorno per quanto riguarda il pagamento in contanti e la detrazione per le attivitā sportive č cambiato qualcosa per quest’anno nel 2020 ?<o:p></o:p></span></p><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'><o:p> </o:p></span></i></p><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'>R)Diciamo innanzitutto che non č prevista nessuna sanzione per la mancata installazione del POS, mentre incassi e pagamenti inferiori a 1000 euro possono continuare a essere fatti per contanti. <o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'>Per quanto riguarda invece la norma sulla detrazione ricordiamo che le spese di iscrizione e/o abbonamento ad attivitā sportive dilettantistiche per ragazzi di etā compresa dai 5 ai 18 anni sono detraibili ai sensi dell’art 15 comma 1 lettera i quinquies del TUIR. Tali spese sostenute per l’attivitā sportiva del minore danno una detrazione dal reddito per il 19% della spesa sostenuta fino ad una massimo di 210 euro. Se il genitore dovesse pagare in contanti perderebbe quindi questa agevolazione.<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'>Il requisito per ottenere la detrazione č pertanto il seguente:<o:p></o:p></span></i></p><ol style='margin-top:0cm' start=1 type=1><li class=MsoListParagraph style='color:red;margin-left:0cm;mso-list:l0 level1 lfo1'><i><span style='font-size:12.0pt'>pagare con mezzo tracciabile ( banca poste…) obbligatoriamente dal 1 gennaio 2020<o:p></o:p></span></i></li><li class=MsoListParagraph style='color:red;margin-left:0cm;mso-list:l0 level1 lfo1'><i><span style='font-size:12.0pt'>farsi rilasciare dall’asd che deve essere iscritta al Registro Coni una ricevuta di pagamento con i requisiti minimi descritti dalla legge <o:p></o:p></span></i></li></ol><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><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 style='width:1.1041in;height:.6041in' id="Immagine_x0020_1" src="cid:image001.png@01D5C9FD.6FC72A50" alt="Descrizione: cid:image005.png@01CCE7DB.74E9DF80"></span><span style='font-size:12.0pt;line-height:115%;color:white;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><a href="mailto:marco.pietrogiacomi@fidal.it"><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT",sans-serif;color:blue;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 style='width:1.1875in;height:.5104in' id="Immagine_x0020_2" src="cid:image002.png@01D5C9FD.6FC72A50" 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><o:p> </o:p></p></div></body></html>