{"id":2026,"date":"2024-12-04T15:46:50","date_gmt":"2024-12-04T14:46:50","guid":{"rendered":"https:\/\/www.vbpartners.it\/?p=2026"},"modified":"2026-04-28T15:24:49","modified_gmt":"2026-04-28T13:24:49","slug":"novita-iva-per-gli-enti-sportivi","status":"publish","type":"post","link":"https:\/\/www.vbpartners.it\/en\/novita-iva-per-gli-enti-sportivi","title":{"rendered":"Novit\u00e0 iva per gli enti sportivi"},"content":{"rendered":"<p>NOVITA\u2019 IVA PER GLI ENTI SPORTIVI<\/p>\n<p style=\"text-align: right;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Destinatari: Associazioni e Societ\u00e0 sportive<\/em><\/p>\n<p style=\"text-align: right;\"><em>Tempo di lettura: 1 minuto<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>Dal 01.01.2025, salvo proroghe, entreranno in vigore le modifiche degli artt. 4 e 10 del D.P.R. 633\/1972 da cui deriveranno significativi cambiamenti <strong>negli obblighi fiscali e amministrativi<\/strong> per le Associazioni Sportive Dilettantistiche (ASD) e le Societ\u00e0 Sportive Dilettantistiche (SSD).<strong>\u00a0<\/strong><\/p>\n<p>Queste modifiche prevedono in sintesi quanto segue:<\/p>\n<ul>\n<li><strong>le prestazioni sportive <\/strong>rese in favore di soci e tesserati delle ASD e SSD non risulteranno pi\u00f9 fuori campo iva (art. 4);<\/li>\n<li><strong>\u201cle prestazioni di servizi strettamente connesse con la pratica dello sport <\/strong>o dell\u2019educazione fisica rese da associazioni e societ\u00e0 sportive dilettantistiche alle persone che esercitano lo sport\u201d risulteranno esenti ai fini iva (art. 10).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Ne consegue che, dall\u2019 1.01.2025, tutte quelle prestazioni sportive rese dalle ASD\/SSD nei confronti di qualsiasi persona fisica (socio\/associato\/tesserato o mero frequentatore) beneficeranno indistintamente <strong>dell\u2019esenzione Iva<\/strong> ex art. 10 D.P.R. 633\/1972.<\/p>\n<p>Ad esempio, <u>l\u2019affitto campi, piscine, ecc.<\/u> a favore di soggetti che praticano sport possono essere considerate prestazioni strettamente connesse che, ai fini Iva, godono dell\u2019esenzione. Resta fermo che tali attivit\u00e0 (cosiddette \u201cdiverse\u201d ex art. 9 D.Lgs. 36\/2021) sono <u>commerciali a fini imposte dirette<\/u>.<\/p>\n<p>&nbsp;<\/p>\n<p>Le ASD e SSD <strong>in regime L.398\/1991<\/strong> potranno tuttavia continuare a beneficiare di:<\/p>\n<p>&#8211; esonero dall\u2019obbligo di tenuta delle scritture contabili;<\/p>\n<p>&#8211; esonero dalla certificazione dei corrispettivi e dalla conseguente memorizzazione e trasmissione telematica all\u2019Agenzia delle Entrate;<\/p>\n<p>&#8211; esonero dall\u2019emissione di fatture, <strong>tranne che per le prestazioni di sponsorizzazione e pubblicit\u00e0<\/strong>;<\/p>\n<p>&#8211; esonero dalla registrazione e dai connessi adempimenti Iva.<\/p>\n<p>Coloro che invece <strong>non hanno aderito al regime L.398\/1991<\/strong>, a partire dall\u2019 1.01.2025, saranno tenuti a <u>emettere fattura e\/o certificare e trasmettere i corrispettivi, con riferimento a tutte le prestazioni di servizi strettamente connesse con la pratica dello sport o dell\u2019educazione fisica rese alle persone che esercitano lo sport, inclusi i servizi didattici e formativi.<\/u><\/p>\n<p>&nbsp;<\/p>\n<p><u>Pi\u00f9 in dettaglio:<\/u><\/p>\n<ul>\n<li>tale obbligo si applicher\u00e0 sia per le prestazioni rese a soci e tesserati, sia per quelle fornite a clienti occasionali o non tesserati;<\/li>\n<li>le fatture dovranno essere emesse in formato elettronico;<\/li>\n<li>la fattura elettronica dovr\u00e0 essere emessa entro 12 giorni dall\u2019effettuazione dell\u2019operazione o entro il giorno 15 del mese successivo in caso di fatturazione differita;<\/li>\n<li>con il nuovo regime di esenzione Iva, le Associazioni e le Societ\u00e0 sportive dilettantistiche saranno tenute, in linea generale, a certificare i corrispettivi ricevuti per le prestazioni di servizi strettamente connesse con la pratica dello sport;<\/li>\n<li>vi sar\u00e0 l\u2019obbligo di memorizzazione elettronica e di trasmissione telematica dei dati dei corrispettivi giornalieri all\u2019Agenzia delle Entrate (per adempiere gli enti sportivi dovranno dotarsi di un registratore telematico o utilizzare la procedura web messa a disposizione dall\u2019Agenzia delle Entrate).<\/li>\n<\/ul>\n<p>Restiamo a disposizione per eventuali chiarimenti.<\/p>\n<p>Cordiali saluti.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.vbpartners.it\/wp-content\/uploads\/2024\/12\/VB-NEWS-del-04.12.2024.pdf\">SCARICA LA VB NEWS DEL 04.12.2024<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>NOVITA\u2019 IVA PER GLI ENTI SPORTIVI \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Destinatari: Associazioni e Societ\u00e0 sportive Tempo di lettura: 1 minuto &nbsp; Dal 01.01.2025, salvo proroghe, entreranno in vigore le modifiche degli artt. 4 e 10 del D.P.R. 633\/1972 da cui deriveranno significativi cambiamenti negli obblighi fiscali e amministrativi per le Associazioni Sportive Dilettantistiche (ASD) e le Societ\u00e0 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2029,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[21],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.9.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Novit\u00e0 iva per gli enti sportivi - VBPartners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vbpartners.it\/en\/novita-iva-per-gli-enti-sportivi\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novit\u00e0 iva per gli enti sportivi - VBPartners\" \/>\n<meta property=\"og:description\" content=\"NOVITA\u2019 IVA PER GLI ENTI SPORTIVI \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Destinatari: Associazioni e Societ\u00e0 sportive Tempo di lettura: 1 minuto &nbsp; 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