{"id":12950,"date":"2019-04-19T09:47:51","date_gmt":"2019-04-19T07:47:51","guid":{"rendered":"http:\/\/www.sef-italia.it\/?p=12950"},"modified":"2019-04-19T09:47:51","modified_gmt":"2019-04-19T07:47:51","slug":"compensi-sportivi-indennita-e-premi","status":"publish","type":"post","link":"https:\/\/www.sef-italia.it\/index.php\/2019\/04\/19\/compensi-sportivi-indennita-e-premi\/","title":{"rendered":"Compensi Sportivi, indennit\u00e0 e premi"},"content":{"rendered":"<ul>\n<li><strong>I compensi per l\u2019esercizio diretto dell\u2019attivit\u00e0 sportiva dilettantistica:<\/strong>\u00a0sono quelle corrisposte ad atleti e sportivi dilettanti per la diretta partecipazione alla manifestazione sportiva, o quelle relative all\u2019attivit\u00e0 di formazione, assistenza e preparazione svolte da istruttori o allenatori;<\/li>\n<li><strong>I compensi erogati per di collaborazione coordinata e continuativa di carattere amministrativo gestionale<\/strong>: sono i compensi corrisposti per le prestazioni fornite da chi si occupa della gestione delle iscrizioni, la redazione dei verbali, la compilazione del libro soci ecc.. (preventiva comunicazione all\u2019Ufficio dell\u2019Impiego e emissione del cedolino)<\/li>\n<\/ul>\n<p><strong>Fiscalmente<\/strong><\/p>\n<p>Le somme individuate nell\u2019art.\u00a0<strong>67 del TUIR<\/strong>\u00a0come\u00a0<strong>redditi diversi<\/strong>,<\/p>\n<p>Per i percettori sono esenti fino al limite di\u00a0 \u20ac <strong>10.000\u00a0 annui<\/strong> a norma dell\u2019 nell\u2019art.\u00a0<strong>67 del TUIR<\/strong>\u00a0 \u00a0sempre riferimento all\u2019anno solare. Tale importo, non concorre a determinare il reddito imponibile e\u00a0non sono soggetti a ritenuta\u00a0entro tale limite.<\/p>\n<p><strong>N.B.:\u00a0<\/strong>Il limite dei <strong>10.000 Euro<\/strong> \u00e8 un importo cumulato\u00a0dei singoli compensi percepiti da tutte le Associazioni\/Societ\u00e0 Sportive nel corso dell\u2019anno. Riferimento normativo \u00e8 l\u2019art. 69 del Testo Unico sui redditi.<\/p>\n<p>Il\u00a0 Percettore deve\u00a0rilasciare all\u2019ASD un\u2019<strong>autocertificazione sottoscritta<\/strong>\u00a0che attesti gli altri compensi rientranti nell\u2019ambito di esenzione eventualmente ricevuti da altri enti nell\u2019anno solare.<\/p>\n<p>Il Percettore deve rilasciare una ricevuta all\u2019Associazione\/ Societ\u00e0 Sportiva Dilettantistica \u00a0tutte le volte che percepisce un compenso. Per importi\u00a0<strong>superiori a \u20ac 1.000,00<\/strong>, il pagamento va effettuato tramite c\/c, assegno, ecc. ovvero ogni mezzo tracciabile.<\/p>\n<p><strong>Se il compenso supera il limite dei \u00a0\u20ac 10.000,00.<\/strong><\/p>\n<p>In quest\u2019ambito l\u2019Ente opera come\u00a0<strong><em>sostituto d\u2019imposta\u00a0<\/em><\/strong>del percettore, determinando l\u2019ammontare dei compensi complessivamente percepiti ed operando, al momento del pagamento, ritenute a titolo di acconto o di imposta in base ai seguenti parametri:<\/p>\n<ul>\n<li><strong>Da 10.000,01 a 30.658,28 euro<\/strong>\u00a0ritenuta del\u00a0<u>23% a titolo d\u2019imposta, oltre imposta Comunale e Regionale<\/u><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>Oltre 30.658,28 euro<\/strong>\u00a0ritenuta del\u00a0<u>23% a titolo di acconto, oltre a Imposta Comunale e Regionale.<\/u><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>I compensi per l\u2019esercizio diretto dell\u2019attivit\u00e0 sportiva dilettantistica:\u00a0sono quelle corrisposte ad atleti e sportivi dilettanti per la diretta partecipazione alla manifestazione sportiva, [&hellip;]<\/p>\n","protected":false},"author":83,"featured_media":12952,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30,1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - 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