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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><o:p> </o:p></p><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)Vorremmo sapere se le quote di una s.s.d. a r.l. possono essere possedute in tutto (al 100%) o in parte (per es. un 50%) da una S.r.l. commerciale. Grazie<o:p></o:p></span></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)Buongiorno nulla osta affinché le quote di una ssd arl siano possedute, in toto o in parte, da una società commerciale. Nessun divieto inoltre per un sodalizio sportivo dilettantistico, se consentito dallo statuto e purché l’investimento sia strumentale e connesso al proprio oggetto sociale, .È inoltre utile ricordare che tra i benefici di cui possono usufruire anche le realtà sportive dilettantistiche costituite sotto forma di società di capitali iscritte al RAS, nel rispetto delle norme dettate dal Codice Civile, dell’articolo 90 della L. 289/2002 e dell’art. 148 del T.U.I.R., rientra la c.d. decommercializzazione dei corrispettivi specifici. Per qualsiasi ulteriore informazione l’Area Territorio- Centro Studi &Ricerche è a Vostra disposizione. Buona giornata<o:p></o:p></span></i></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='font-size:12.0pt;line-height:115%;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@01DA73A6.C3D73FC0" alt="Descrizione: cid:image005.png@01CCE7DB.74E9DF80"><span style='mso-ligatures:none'><o:p></o:p></span></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>Territorio-Centro Studi & Ricerche</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"><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-fareast-language:IT'><o:p></o:p></span></b></p></td></tr></table><p class=MsoNormal><span style='font-size:12.0pt;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='font-size:12.0pt;line-height:115%;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@01DA73A6.C3D73FC0" alt="Descrizione: cid:image006.png@01CCE7DB.74E9DF80"><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-ligatures:none;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>