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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'><b><span style='font-size:14.0pt;font-family:Roboto;color:#444444;mso-ligatures:none;mso-fareast-language:IT'>D</span></b><span style='font-size:14.0pt;font-family:Roboto;color:#444444;mso-ligatures:none;mso-fareast-language:IT'>) Buongiorno g</span><span style='font-size:14.0pt;font-family:Roboto;color:#222222;mso-ligatures:none;mso-fareast-language:IT'>li eventuali premi corrisposti ad atleti volontari possono essere corrisposti in contanti? In caso affermativo quale è il limite ?<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:19.5pt;text-align:justify'><i><span style='font-size:14.0pt;font-family:Roboto;color:red;mso-ligatures:none;mso-fareast-language:IT'>R)Sì, i premi ai volontari possono essere corrisposti in contanti: non vi sono infatti indicazioni in senso contrario. L’unico divieto a pagamenti in contanti è previsto per i compensi ai “lavoratori”; pertanto al volontario, non essendo considerato un lavoratore, possono essere pagati in contanti sia il rimborso spese sia il premio. Naturalmente ciò è consentito ove l’importo si mantenga al di sotto della soglia di € 1.000 (<a href="https://def.finanze.it/DocTribFrontend/getArticoloDetailFromResultList.do?id=%7BA9904093-E6B6-47F7-9A4A-4C94C938FD18%7D&codiceOrdinamento=200002500000000&idAttoNormativo=%7B60F16798-CC5E-4359-9FBA-C080BFF8B6BB%7D"><span style='color:red'>art. 25, co. 5, l. 133/99</span></a>).Ricordiamo infine che, dal 2024, se l’importo erogato è inferiore a 300 euro non si applicano le ritenute alla fonte del 20% previste dall’art. 30, 2°co., d.p.r. 29 settembre 1973, n. 600, misura introdotta dal D.L. 215/2023 (“decreto Milleproroghe”).<o:p></o:p></span></i></p><p class=MsoNormal style='margin-bottom:19.5pt;text-align:justify'><i><span style='font-size:14.0pt;font-family:Roboto;color:red;mso-ligatures:none;mso-fareast-language:IT'>Per qualsiasi ulteriore informazione l’Area Territorio-Centro Studi & Ricerche è a vostra disposizione.<o:p></o:p></span></i></p><p class=MsoNormal style='margin-bottom:19.5pt;text-align:justify'><i><span style='font-size:14.0pt;font-family:Roboto;color:red;mso-ligatures:none;mso-fareast-language:IT'>Buona giornata</span></i><span style='font-size:11.5pt;font-family:Roboto;color:red;mso-ligatures:none;mso-fareast-language:IT'> </span><span style='font-size:11.5pt;font-family:Roboto;color:#222222;mso-ligatures:none;mso-fareast-language:IT'><o:p></o:p></span></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='font-size:12.0pt;line-height:115%;color:#1F497D;mso-fareast-language:IT'><img border=0 width=106 height=58 style='width:1.1041in;height:.6041in' id="Immagine_x0020_1" src="cid:image001.png@01DABD75.6F346920" 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@01DABD75.6F346920" 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>