<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:Wingdings;
panose-1:5 0 0 0 0 0 0 0 0 0;}
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Aptos;}
@font-face
{font-family:"Gill Sans MT";
panose-1:2 11 5 2 2 1 4 2 2 3;}
@font-face
{font-family:Roboto;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0cm;
font-size:11.0pt;
font-family:"Aptos",sans-serif;
mso-ligatures:standardcontextual;
mso-fareast-language:EN-US;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#467886;
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;
font-size:11.0pt;
font-family:"Aptos",sans-serif;
mso-ligatures:standardcontextual;
mso-fareast-language:EN-US;}
span.StileMessaggioDiPostaElettronica18
{mso-style-type:personal-compose;
font-family:"Aptos",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:11.0pt;
mso-ligatures:none;
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:447041426;
mso-list-type:hybrid;
mso-list-template-ids:-1904818436 68157441 68157443 68157445 68157441 68157443 68157445 68157441 68157443 68157445;}
@list l0:level1
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:Symbol;}
@list l0:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:"Courier New";}
@list l0:level3
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:Wingdings;}
@list l0:level4
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:Symbol;}
@list l0:level5
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:"Courier New";}
@list l0:level6
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:Wingdings;}
@list l0:level7
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:Symbol;}
@list l0:level8
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:"Courier New";}
@list l0:level9
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:Wingdings;}
@list l1
{mso-list-id:611595739;
mso-list-template-ids:-1072017244;}
@list l1:level1
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:36.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l1:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:72.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l1:level3
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:108.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level4
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:144.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level5
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:180.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level6
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:216.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level7
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:252.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level8
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:288.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level9
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:324.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2
{mso-list-id:1811555132;
mso-list-type:hybrid;
mso-list-template-ids:-1076187566 68157441 68157443 68157445 68157441 68157443 68157445 68157441 68157443 68157445;}
@list l2:level1
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:Symbol;}
@list l2:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:"Courier New";}
@list l2:level3
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:Wingdings;}
@list l2:level4
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:Symbol;}
@list l2:level5
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:"Courier New";}
@list l2:level6
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:Wingdings;}
@list l2:level7
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:Symbol;}
@list l2:level8
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:"Courier New";}
@list l2:level9
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-18.0pt;
font-family:Wingdings;}
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="#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, alla luce delle novità in materia di lavoro sportivo, si chiede cortesemente se, nell'ambito di uno stage di atletica , sia possibile attribuire a un tecnico un compenso come lavoro autonomo occasionale soggetto a ritenuta fiscale ed eventualmente previdenziale. <o:p></o:p></span></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'><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)La disposizione di riferimento è l’art. 25, comma 3-bis, del D.Lgs. 36/2021, che recita: “Ricorrendone i presupposti, le associazioni e Società sportive dilettantistiche … possono avvalersi di prestatori di lavoro occasionale, secondo la normativa vigente. In conclusione, rispondendo al quesito:<o:p></o:p></span></i></p><ul style='margin-top:0cm' type=disc><li class=MsoListParagraph style='color:red;margin-bottom:19.5pt;margin-left:0cm;text-align:justify;mso-list:l2 level1 lfo4;background:white'><i><span style='font-size:13.5pt;font-family:Roboto;mso-ligatures:none;mso-fareast-language:IT'>certamente l’asd può stipulare con i docenti rapporti di prestazione d’opera occasionale<o:p></o:p></span></i></li><li class=MsoListParagraph style='color:red;mso-margin-top-alt:auto;margin-left:0cm;text-align:justify;mso-list:l2 level1 lfo4;background:white'><i><span style='font-size:13.5pt;font-family:Roboto;mso-ligatures:none;mso-fareast-language:IT'>i compensi nell’ambito di tali rapporti andranno trattati come tutti i compensi per prestazioni occasionali: ritenuta d’acconto del 20% (30% se stranieri) e contribuzione previdenziale sulla parte eccedente i 5.000 euro<o:p></o:p></span></i></li></ul><p class=MsoNormal style='mso-margin-top-alt:auto;text-align:justify;background:white'><i><span style='font-size:13.5pt;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='mso-margin-top-alt:auto;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><i><span style='color:red'><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-ligatures:none;mso-fareast-language:IT'><img width=106 height=58 style='width:1.1041in;height:.6041in' id="Immagine_x0020_1" src="cid:image001.png@01DB23AB.7F827F00" 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-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><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='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-ligatures:none;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@01DB23AB.7F827F00" 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-ligatures:none;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>