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</o:shapelayout></xml><![endif]--></head><body lang=IT link="#467886" vlink="#96607D" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal style='text-align:justify;background:white'><span style='font-size:13.5pt;font-family:Roboto;color:#2C2A2A;mso-ligatures:none;mso-fareast-language:IT'>D)Buongiorno una a.s.d. affiliata Fidal ha promosso un corso di atletica leggera al quale potranno partecipare oltre gli associati anche i tesserati ad altre a.s.d., affiliate anche loro alla Fidal. Si chiede se l'attività rivolta al tesserato non associato sia da considerarsi commerciale.</span><i><span style='font-size:13.5pt;font-family:Roboto;color:red;mso-ligatures:none;mso-fareast-language:IT'><o:p></o:p></span></i></p><p class=MsoNormal style='margin-bottom:19.5pt;text-align:justify;background:white'><i><span style='font-size:13.5pt;font-family:Roboto;color:red;mso-ligatures:none;mso-fareast-language:IT'>R)L’art. 148, co. 3, T.U.I.R. (d.p.r. 917/1986) e l’art. 4, co. 4 del d.p.r. 633/1972 stabiliscono infatti che non sono considerati commerciali i corrispettivi specifici per le attività svolte in diretta attuazione degli scopi istituzionali, “effettuate verso pagamento di corrispettivi specifici “nei confronti degli “iscritti, associati o partecipanti, di altre associazioni che svolgono la medesima attività e che per legge, regolamento, atto costitutivo o statuto fanno parte di un’unica organizzazione locale o nazionale, dei rispettivi associati o partecipanti e dei tesserati dalle rispettive organizzazioni nazionali, nonché le cessioni anche a terzi di proprie pubblicazioni cedute prevalentemente agli associati“.<o:p></o:p></span></i></p><p class=MsoNormal style='margin-bottom:19.5pt;text-align:justify;background:white'><i><span style='font-size:13.5pt;font-family:Roboto;color:red;mso-ligatures:none;mso-fareast-language:IT'>Il <b>requisito soggettivo</b> per poter godere dell’agevolazione è pertanto che il soggetto nei cui confronti viene svolta l’attività, nel caso qui in esame (corso di atletica ) da parte dell’a.s.d. affiliata Fidal, sia (anche alternativamente):<o:p></o:p></span></i></p><p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:7.5pt;margin-left:51.75pt;text-align:justify;text-indent:-18.0pt;mso-list:l0 level1 lfo1;background:white'><![if !supportLists]><span style='font-size:10.0pt;font-family:Symbol;color:red;mso-ligatures:none;mso-fareast-language:IT'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:13.5pt;font-family:Roboto;color:red;mso-ligatures:none;mso-fareast-language:IT'>socio dell’a.s.d. organizzatrice del corso<o:p></o:p></span></i></p><p class=MsoNormal style='mso-margin-top-alt:auto;margin-left:51.75pt;text-align:justify;text-indent:-18.0pt;mso-list:l0 level1 lfo1;background:white'><![if !supportLists]><span style='font-size:10.0pt;font-family:Symbol;color:red;mso-ligatures:none;mso-fareast-language:IT'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:13.5pt;font-family:Roboto;color:red;mso-ligatures:none;mso-fareast-language:IT'>tesserato Fidal sia mediante l’a.s.d. organizzatrice del corso sia mediante qualsiasi altro ente sportivo dilettantistico<o:p></o:p></span></i></p><p class=MsoNormal style='margin-bottom:19.5pt;text-align:justify;background:white'><i><span style='font-size:13.5pt;font-family:Roboto;color:red;mso-ligatures:none;mso-fareast-language:IT'>Pertanto, l’a.s.d. organizzatrice del corso, per il corrispettivo incassato da un tesserato Fidal da altra a.s.d./s.s.d., potrà beneficiare della “decommercializzazione” e quindi dell’esonero da imposte dirette e IVA.<o:p></o:p></span></i></p><p class=MsoNormal style='margin-bottom:19.5pt;text-align:justify;background:white'><i><span style='font-size:13.5pt;font-family:Roboto;color:red;mso-ligatures:none;mso-fareast-language:IT'>Infine, ricordiamo che – ove non intervengano modifiche normative – <b>a decorrere dal 01/07/2024,</b> , i suddetti corrispettivi non potranno essere più considerati “decommercializzati” ai fini IVA (e quindi fuori dal campo di applicazione dell’IVA), bensì “commerciali” pur beneficiando del <b>regime di esenzione IVA</b>, ai sensi dell’art. 10 del d.p.r. 633/72.In pratica se non intervengono proroghe, dal 1 luglio ogni asd dovrà essere titolare di partita iva ,ma su questo punto vi terremo costantemente aggiornati .Per qualsiasi ulteriore informazione l’Area territorio è a Vostra disposizione,<o:p></o:p></span></i></p><p class=MsoNormal style='margin-bottom:19.5pt;text-align:justify;background:white'><i><span style='font-size:13.5pt;font-family:Roboto;color:red;mso-ligatures:none;mso-fareast-language:IT'>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 style='width:1.1041in;height:.6041in' id="Immagine_x0020_1" src="cid:image001.png@01DA5D9C.E1EA4900" alt="Descrizione: cid:image005.png@01CCE7DB.74E9DF80"></span><span style='font-size:12.0pt;line-height:115%;color:#1F497D;mso-ligatures:none;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-ligatures:none;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-ligatures:none;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-ligatures:none;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-ligatures:none;mso-fareast-language:IT'><a href="mailto:marco.pietrogiacomi@fidal.it"><span style='color:blue'>marco.pietrogiacomi@fidal.it</span></a></span></u><b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT",sans-serif;color:#1F497D;mso-ligatures:none;mso-fareast-language:IT'><o:p></o:p></span></b></p></td></tr></table><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:none;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D;mso-ligatures:none;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@01DA5D9C.E1EA4900" alt="Descrizione: cid:image006.png@01CCE7DB.74E9DF80"></span><span style='font-size:12.0pt;line-height:115%;color:#1F497D;mso-ligatures:none;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-ligatures:none;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-ligatures:none;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-ligatures:none;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>