Sports Reform: Leo and Abodi debate Circular 7/E – the new rules for ASDs and SSDs
The proceedings were opened by ANIF President Giampaolo Duregon. Seated at the institutional table were the Deputy Minister for the Economy, Maurizio Leo, and the Minister for Sport, Andrea Abodi, who joined the meeting remotely. The technical discussion was also attended by Mauro Rizzolo (Confindustria Federvarie), Sergio Cristallo, Central Director of Legislation and Litigation at the Italian Revenue Agency, and lawyer Alberto Succi, who led the in-depth discussion on practical application.
Key points
An incentive to clarify, rather than to regulate: this is the thrust of Circular No. 7/E, published by the Italian Revenue Agency on 7 August, which was discussed on Thursday in Rome at the conference organised by ANIF in the Multipurpose Hall of the Presidency of the Council of Ministers. The document addresses four key issues relating to the implementation of the Sports Reform (Legislative Decree 36/2021) which, in recent months, had caused operational uncertainty amongst amateur sports organisations.
The proceedings were opened by ANIF President Giampaolo Duregon. Seated at the institutional table were the Deputy Minister for the Economy, Maurizio Leo, and the Minister for Sport, Andrea Abodi, who joined remotely. The technical discussion was also attended by Mauro Rizzolo (Confindustria Federvarie), Sergio Cristallo, Central Director of Legislation and Litigation at the Italian Revenue Agency, and lawyer Alberto Succi, who led the in-depth discussion on practical application.
Leo: ‘Let’s make life easier for taxpayers’
Leo framed the circular as part of a broader drive towards simplification: ‘Our aim is to provide certainty and make life easier for taxpayers’. The Deputy Minister spoke of “clearer rules, less uncertainty and a simpler relationship with the tax authorities”, which, according to him, applies “not only to this sector, but to all other sectors as well”.
Abodi on the importance of amateur sport
Abodi, on the other hand, emphasised the target audience: clarity, he said, must reach ‘above all the ASDs (Amateur Sports Associations, ed.) and the SSDs (Amateur Sports Clubs, ed.), which fulfil an extraordinary social role but often lack the appropriate tools to navigate these issues’.
The four questions in the circular
On this matter, the circular addresses four queries. The first concerns the relief provided for in Article 148(3) of the Tuir and Article 4(4) of the VAT Decree: the Agency confirms that these also apply to SSDs established under Legislative Decree 36/2021, provided that their articles of association include the non-profit clauses set out in Article 148 of the TUIR, in addition to those already specified in Articles 7 and 8 of the reform decree.
