{"id":26275,"date":"2023-07-06T10:05:00","date_gmt":"2023-07-06T08:05:00","guid":{"rendered":"https:\/\/www.sportcinofili.it\/?p=26275"},"modified":"2023-07-06T10:07:48","modified_gmt":"2023-07-06T08:07:48","slug":"riforma-dello-sport-cosa-cambia-dal-1-luglio-2023","status":"publish","type":"post","link":"https:\/\/www.sportcinofili.it\/index.php\/news\/riforma-dello-sport-cosa-cambia-dal-1-luglio-2023\/","title":{"rendered":"Riforma dello Sport: cosa cambia dal 1\u00b0 luglio 2023"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"26275\" class=\"elementor elementor-26275\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34af6da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34af6da\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fe6c416\" data-id=\"fe6c416\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-661aebd elementor-widget elementor-widget-image\" data-id=\"661aebd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"940\" height=\"788\" src=\"https:\/\/www.sportcinofili.it\/wp-content\/uploads\/2023\/07\/sport-riforma.jpg\" class=\"attachment-large size-large wp-image-26277\" alt=\"\" srcset=\"https:\/\/www.sportcinofili.it\/wp-content\/uploads\/2023\/07\/sport-riforma.jpg 940w, https:\/\/www.sportcinofili.it\/wp-content\/uploads\/2023\/07\/sport-riforma-300x251.jpg 300w, https:\/\/www.sportcinofili.it\/wp-content\/uploads\/2023\/07\/sport-riforma-768x644.jpg 768w, https:\/\/www.sportcinofili.it\/wp-content\/uploads\/2023\/07\/sport-riforma-230x193.jpg 230w, https:\/\/www.sportcinofili.it\/wp-content\/uploads\/2023\/07\/sport-riforma-350x293.jpg 350w, https:\/\/www.sportcinofili.it\/wp-content\/uploads\/2023\/07\/sport-riforma-480x402.jpg 480w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ec8f81 elementor-widget elementor-widget-text-editor\" data-id=\"2ec8f81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\ud835\ude10 \ud835\ude34\ud835\ude26\ud835\ude28\ud835\ude36\ud835\ude26\ud835\ude2f\ud835\ude35\ud835\ude2a \ud835\ude34\ud835\ude30\ud835\ude2f\ud835\ude30 \ud835\ude25\ud835\ude26\ud835\ude2a \ud835\ude31\ud835\ude36\ud835\ude2f\ud835\ude35\ud835\ude2a \ud835\ude25\ud835\ude2a \ud835\ude33\ud835\ude2a\ud835\ude27\ud835\ude26\ud835\ude33\ud835\ude2a\ud835\ude2e\ud835\ude26\ud835\ude2f\ud835\ude35\ud835\ude30 \ud835\ude25\ud835\ude26\ud835\ude2d\ud835\ude2d\ud835\ude22 \ud835\ude15\ud835\ude36\ud835\ude30\ud835\ude37\ud835\ude22 \ud835\ude19\ud835\ude2a\ud835\ude27\ud835\ude30\ud835\ude33\ud835\ude2e\ud835\ude22 \ud835\ude25\ud835\ude26\ud835\ude2d\ud835\ude2d\ud835\ude30 \ud835\ude1a\ud835\ude31\ud835\ude30\ud835\ude33\ud835\ude35, \ud835\ude2e\ud835\ude22 \ud835\ude2e\ud835\ude22\ud835\ude2f\ud835\ude24\ud835\ude22 \ud835\ude22\ud835\ude2f\ud835\ude24\ud835\ude30\ud835\ude33\ud835\ude22 \ud835\ude36\ud835\ude2f \ud835\ude0b\ud835\ude26\ud835\ude24\ud835\ude33\ud835\ude26\ud835\ude35\ud835\ude30 \ud835\ude24\ud835\ude29\ud835\ude26 \ud835\ude37\ud835\ude22\ud835\ude25\ud835\ude22 \ud835\ude22 \ud835\ude34\ud835\ude31\ud835\ude26\ud835\ude24\ud835\ude2a\ud835\ude27\ud835\ude2a\ud835\ude24\ud835\ude22\ud835\ude33\ud835\ude26 \ud835\ude2d\ud835\ude26 \ud835\ude2e\ud835\ude30\ud835\ude25\ud835\ude22\ud835\ude2d\ud835\ude2a\ud835\ude35\ud835\ude22\u0300 \ud835\ude25\ud835\ude2a \ud835\ude22\ud835\ude35\ud835\ude35\ud835\ude36\ud835\ude22\ud835\ude3b\ud835\ude2a\ud835\ude30\ud835\ude2f\ud835\ude26.<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tcc\/2\/16\/2796.png\" alt=\"\u2796\" width=\"16\" height=\"16\" \/><\/span><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tcc\/2\/16\/2796.png\" alt=\"\u2796\" width=\"16\" height=\"16\" \/><\/span><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tcc\/2\/16\/2796.png\" alt=\"\u2796\" width=\"16\" height=\"16\" \/><\/span><br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tdc\/2\/16\/1f3c5.png\" alt=\"\ud83c\udfc5\" width=\"16\" height=\"16\" \/><\/span>\ud835\udde5\ud835\udddc\ud835\uddd9\ud835\udde2\ud835\udde5\ud835\udde0\ud835\uddd4 \ud835\uddd7\ud835\uddd8\ud835\udddf\ud835\udddf\ud835\udde2 \ud835\udde6\ud835\udde3\ud835\udde2\ud835\udde5\ud835\udde7 \ud835\udfee\ud835\udfec\ud835\udfee\ud835\udfef<span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tdc\/2\/16\/1f3c5.png\" alt=\"\ud83c\udfc5\" width=\"16\" height=\"16\" \/><\/span><br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tcc\/2\/16\/2796.png\" alt=\"\u2796\" width=\"16\" height=\"16\" \/><\/span><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tcc\/2\/16\/2796.png\" alt=\"\u2796\" width=\"16\" height=\"16\" \/><\/span><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tcc\/2\/16\/2796.png\" alt=\"\u2796\" width=\"16\" height=\"16\" \/><\/span><br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t1f\/2\/16\/27a1.png\" alt=\"\u27a1\ufe0f\" width=\"16\" height=\"16\" \/><\/span> Cosa cambia dal \ud835\udfed \ud835\udddf\ud835\udde8\ud835\uddda\ud835\udddf\ud835\udddc\ud835\udde2 \ud835\udfee\ud835\udfec\ud835\udfee\ud835\udfef:<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span> \ud835\uddd4\ud835\uddd7\ud835\uddd8\ud835\uddda\ud835\udde8\ud835\uddd4\ud835\udde0\ud835\uddd8\ud835\udde1\ud835\udde7\ud835\udddc \ud835\uddd7\ud835\uddd8\ud835\uddda\ud835\udddf\ud835\udddc \ud835\udde6\ud835\udde7\ud835\uddd4\ud835\udde7\ud835\udde8\ud835\udde7\ud835\udddc \ud835\uddd7\ud835\udddc \ud835\uddd4\ud835\udde6\ud835\uddd7 \ud835\uddd8 \ud835\udde6\ud835\udde6\ud835\uddd7<br \/>ASD e SSD devono adeguare i propri statuti alle disposizioni di cui all\u2019art. 7 e ss. del D.lgs. 36\/2021.<br \/>Ad oggi non \u00e8 previsto un termine per l\u2019adeguamento, ma, ove lo schema di correttivo sia approvato, occorrer\u00e0 adeguarsi entro il 31.12.2023.<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span>\ud835\udde4\ud835\udde8\ud835\uddd4\ud835\udddf\ud835\udddc\ud835\uddd9\ud835\udddc\ud835\uddd6\ud835\uddd4 \ud835\uddd7\ud835\udddc \ud835\uddd8\ud835\udde1\ud835\udde7\ud835\uddd8 \ud835\udde6\ud835\udde3\ud835\udde2\ud835\udde5\ud835\udde7\ud835\udddc\ud835\udde9\ud835\udde2 \ud835\uddd7\ud835\udddc\ud835\udddf\ud835\uddd8\ud835\udde7\ud835\udde7\ud835\uddd4\ud835\udde1\ud835\udde7\ud835\udddc\ud835\udde6\ud835\udde7\ud835\udddc\ud835\uddd6\ud835\udde2<br \/>Possono assumere la qualifica associazioni (riconosciute e non riconosciute), societ\u00e0 (di capitali e cooperative) e enti del Terzo settore che esercitano, come attivit\u00e0 d\u2019interesse generale, anche l\u2019organizzazione e gestione di attivit\u00e0 sportive dilettantistiche (anche fondazioni Ets).<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span> \ud835\uddd4\ud835\udde7\ud835\udde7\ud835\udddc\ud835\udde9\ud835\udddc\ud835\udde7\ud835\uddd4\u2019 \ud835\udde6\ud835\udde3\ud835\udde2\ud835\udde5\ud835\udde7\ud835\udddc\ud835\udde9\ud835\uddd4 \ud835\uddd7\ud835\udddc\ud835\udddf\ud835\uddd8\ud835\udde7\ud835\udde7\ud835\uddd4\ud835\udde1\ud835\udde7\ud835\udddc\ud835\udde6\ud835\udde7\ud835\udddc\ud835\uddd6\ud835\uddd4<br \/>Gli enti sportivi dilettantistici sono tenuti a svolgere, in via stabile e principale, l\u2019organizzazione e gestione di attivit\u00e0 sportive dilettantistiche, ivi comprese la formazione, didattica, preparazione e assistenza all\u2019attivit\u00e0 sportiva dilettantistica.<br \/>Potranno svolgere anche attivit\u00e0 diverse, secondo criteri e limiti fissati da un decreto di prossima attuazione.<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span> \ud835\udde5\ud835\uddd8\ud835\udde1\ud835\uddd7\ud835\udddc\ud835\uddd6\ud835\udde2\ud835\udde1\ud835\udde7\ud835\uddd4\ud835\udded\ud835\udddc\ud835\udde2\ud835\udde1\ud835\uddd8<br \/>Il decreto 36\/2021, nella sua formulazione attuale, non rinvia ad un decreto per l\u2019approvazione di modelli di bilancio.<br \/>Ove l\u2019ente sportivo abbia anche la qualifica di ente del Terzo settore, valgono le previsioni di cui al DM 5 marzo 2020 n. 39.<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span> \ud835\udde3\ud835\udde5\ud835\udddc\ud835\udde1\ud835\uddd6\ud835\udddc\ud835\udde3\ud835\udddc\ud835\udde2 \ud835\uddd7\ud835\udddc \ud835\udddc\ud835\udde1\ud835\uddd6\ud835\udde2\ud835\udde0\ud835\udde3\ud835\uddd4\ud835\udde7\ud835\udddc\ud835\uddd5\ud835\udddc\ud835\udddf\ud835\udddc\ud835\udde7\ud835\uddd4&#8217;<br \/>\u00c8 fatto divieto agli amministratori di ASD\/SSD di ricoprire qualsiasi carica in altre ASD\/SSD nell\u2019ambito della medesima Federazione<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span> \ud835\udde7\ud835\uddd4\ud835\udde6\ud835\udde6\ud835\uddd4\ud835\udded\ud835\udddc\ud835\udde2\ud835\udde1\ud835\uddd8 \ud835\udde3\ud835\udde5\ud835\uddd8\ud835\udde0\ud835\udddc \ud835\udde6\ud835\udde3\ud835\udde2\ud835\udde5\ud835\udde7\ud835\udddc\ud835\udde9\ud835\udddc <br \/>Per i premi sportivi versati a tesserati, in qualit\u00e0 di atleti e\/o tecnici, si applicher\u00e0 una ritenuta a titolo d\u2019imposta del 20%.<br \/>Quanto ricevuto come premio non si cumula pi\u00f9 con gli altri redditi, come previsto ai sensi dell\u2019art. 67, comma 1, lett. m) TUIR (abrogato dal 1\u00b0 luglio 2023).<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tcc\/2\/16\/2796.png\" alt=\"\u2796\" width=\"16\" height=\"16\" \/><\/span><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tcc\/2\/16\/2796.png\" alt=\"\u2796\" width=\"16\" height=\"16\" \/><\/span><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tcc\/2\/16\/2796.png\" alt=\"\u2796\" width=\"16\" height=\"16\" \/><\/span><br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t1f\/2\/16\/27a1.png\" alt=\"\u27a1\ufe0f\" width=\"16\" height=\"16\" \/><\/span> Cosa cambia dal \ud835\udfed \ud835\udddf\ud835\udde8\ud835\uddda\ud835\udddf\ud835\udddc\ud835\udde2 \ud835\udfee\ud835\udfec\ud835\udfee\ud835\udfef &#8211; \ud835\udc02\ud835\udc0e\ud835\udc0d\ud835\udc13\ud835\udc11\ud835\udc00\ud835\udc13\ud835\udc13\ud835\udc14\ud835\udc00\ud835\udc0b\ud835\udc08\ud835\udc12\ud835\udc13\ud835\udc08\ud835\udc02\ud835\udc00:<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span> \ud835\udddf\ud835\uddd4\ud835\udde9\ud835\udde2\ud835\udde5\ud835\uddd4\ud835\udde7\ud835\udde2\ud835\udde5\ud835\uddd8 \ud835\udde6\ud835\udde3\ud835\udde2\ud835\udde5\ud835\udde7\ud835\udddc\ud835\udde9\ud835\udde2<br \/>\u00c8 qualificato come lavoratore sportivo: <br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span>\ud835\udc34\ud835\udc61\ud835\udc59\ud835\udc52\ud835\udc61\ud835\udc4e<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span>\ud835\udc34\ud835\udc59\ud835\udc59\ud835\udc52\ud835\udc5b\ud835\udc4e\ud835\udc61\ud835\udc5c\ud835\udc5f\ud835\udc52 <br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span>\ud835\udc3c\ud835\udc60\ud835\udc61\ud835\udc5f\ud835\udc62\ud835\udc61\ud835\udc61\ud835\udc5c\ud835\udc5f\ud835\udc52 <br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span>\ud835\udc37\ud835\udc56\ud835\udc5f\ud835\udc52\ud835\udc61\ud835\udc61\ud835\udc5c\ud835\udc5f\ud835\udc52 \ud835\udc61\ud835\udc52\ud835\udc50\ud835\udc5b\ud835\udc56\ud835\udc50\ud835\udc5c <br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span>\ud835\udc37\ud835\udc56\ud835\udc5f\ud835\udc52\ud835\udc61\ud835\udc61\ud835\udc5c\ud835\udc5f\ud835\udc52 \ud835\udc60\ud835\udc5d\ud835\udc5c\ud835\udc5f\ud835\udc61\ud835\udc56\ud835\udc63\ud835\udc5c <br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span>\ud835\udc43\ud835\udc5f\ud835\udc52\ud835\udc5d\ud835\udc4e\ud835\udc5f\ud835\udc4e\ud835\udc61\ud835\udc5c\ud835\udc5f\ud835\udc52 \ud835\udc4e\ud835\udc61\ud835\udc59\ud835\udc52\ud835\udc61\ud835\udc56\ud835\udc50\ud835\udc5c <br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span>\ud835\udc37\ud835\udc56\ud835\udc5f\ud835\udc52\ud835\udc61\ud835\udc61\ud835\udc5c\ud835\udc5f\ud835\udc52 \ud835\udc51\ud835\udc56 \ud835\udc54\ud835\udc4e\ud835\udc5f\ud835\udc4e <br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span>\ud835\udc47\ud835\udc52\ud835\udc60\ud835\udc60\ud835\udc52\ud835\udc5f\ud835\udc4e\ud835\udc61\ud835\udc5c<br \/>che esercitano, sulla base dei Regolamenti degli enti affilianti, l\u2019attivit\u00e0 verso corrispettivo e le mansioni rientranti tra quelle necessarie per lo svolgimento di attivit\u00e0 sportiva. <br \/>Sono espressamente esclusi dalla qualifica di lavoratore sportivo i soggetti che svolgono mansioni di carattere amministrativo gestionale. <br \/>Allo stato attuale non sono previste esclusioni espresse dal novero dei lavoratori (seguiranno maggiori indicazioni all\u2019uscita definitiva della versione dello schema correttivo)<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span>\ud835\uddd6\ud835\udde2\ud835\udddf\ud835\udddf\ud835\uddd4\ud835\uddd5\ud835\udde2\ud835\udde5\ud835\uddd4\ud835\udded\ud835\udddc\ud835\udde2\ud835\udde1\ud835\uddd8 \ud835\uddd6\ud835\udde2\ud835\udde2\ud835\udde5\ud835\uddd7\ud835\udddc\ud835\udde1\ud835\uddd4\ud835\udde7\ud835\udddc\ud835\udde9\ud835\uddd4 \ud835\uddd8 \ud835\uddd6\ud835\udde2\ud835\udde1\ud835\udde7\ud835\udddc\ud835\udde1\ud835\udde8\ud835\uddd4\ud835\udde7\ud835\udddc\ud835\udde9\ud835\uddd4 (\ud835\uddd6\ud835\udde2.\ud835\uddd6\ud835\udde2.\ud835\uddd6\ud835\udde2.) \ud835\udde1\ud835\uddd8\ud835\udddf\ud835\udddf\ud835\udde2 \ud835\udde6\ud835\udde3\ud835\udde2\ud835\udde5\ud835\udde7 \ud835\uddd7\ud835\udddc\ud835\udddf\ud835\uddd8\ud835\udde7\ud835\udde7\ud835\uddd4\ud835\udde1\ud835\udde7\ud835\udddc\ud835\udde6\ud835\udde7\ud835\udddc\ud835\uddd6\ud835\udde2<br \/>Il lavoro sportivo nell\u2019area del dilettantismo si presume nella forma co.co.co. qualora ricorrano le seguenti condizioni: <br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t59\/2\/16\/31_20e3.png\" alt=\"1\ufe0f\u20e3\" width=\"16\" height=\"16\" \/><\/span> Le prestazioni, oggetto di contratto, non superano le 18 ore settimanali (sono escluse le partecipazioni alle manifestazioni sportive)<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t78\/2\/16\/32_20e3.png\" alt=\"2\ufe0f\u20e3\" width=\"16\" height=\"16\" \/><\/span> Le prestazioni siano coordinate con i regolamenti delle FSN, DSA e Enti di Promozione Sportiva. <br \/>Si ricorda che, lo schema di correttivo, se approvato, modificher\u00e0 la soglia oraria settimanale passando dalle attuali 18h alle 24h\/settimanali.<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span>\ud835\udde7\ud835\udde5\ud835\uddd4\ud835\udde7\ud835\udde7\ud835\uddd4\ud835\udde0\ud835\uddd8\ud835\udde1\ud835\udde7\ud835\udde2 \ud835\uddd9\ud835\udddc\ud835\udde6\ud835\uddd6\ud835\uddd4\ud835\udddf\ud835\uddd8 \ud835\uddd7\ud835\uddd8\ud835\udddc \ud835\udddf\ud835\uddd4\ud835\udde9\ud835\udde2\ud835\udde5\ud835\uddd4\ud835\udde7\ud835\udde2\ud835\udde5\ud835\udddc \ud835\udde6\ud835\udde3\ud835\udde2\ud835\udde5\ud835\udde7\ud835\udddc\ud835\udde9\ud835\udddc<br \/>Per i compensi sportivi, nell\u2019area del dilettantismo, trovano applicazione le nuove soglie di esenzione:<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span>fino a 5.000\u20ac\/anno con esenzione ai fini IRPEF e INPS<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span>da 5.001 a 15.000\u20ac\/anno si verseranno solo i contributi<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span>oltre 15.000\u20ac\/anno, per la parte eccedente, si pagheranno sia i contributi INPS che IRPEF, con le aliquote ordinarie e relative addizionali. <br \/>Per il 2023, si conferma la soglia di esenzione fiscale \u201ccomplessiva\u201d pari a 15mila euro annui per i compensi sportivi.<br \/>Nel calcolo del plafond si considerano anche i compensi sportivi erogati dal 1\u00b0 gennaio al 30 giugno assoggettati all\u2019art. 67, comma 1, lett. m) del TUIR (decreto Milleproroghe).<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span> \ud835\uddd4\ud835\udde6\ud835\udde6\ud835\udddc\ud835\uddd6\ud835\udde8\ud835\udde5\ud835\uddd4\ud835\udded\ud835\udddc\ud835\udde2\ud835\udde1\ud835\uddd8 \ud835\uddd6\ud835\udde2\ud835\udde1\ud835\udde7\ud835\udde5\ud835\udde2 \ud835\udddc\ud835\udde1\ud835\uddd9\ud835\udde2\ud835\udde5\ud835\udde7\ud835\udde8\ud835\udde1\ud835\udddc \ud835\udde6\ud835\udde8\ud835\udddf \ud835\udddf\ud835\uddd4\ud835\udde9\ud835\udde2\ud835\udde5\ud835\udde2 (\ud835\udddc\ud835\udde1\ud835\uddd4\ud835\udddc\ud835\udddf)<br \/>\u00c8 previsto l\u2019obbligo ai fini INAIL per: <br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span> Lavoratori sportivi subordinati<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span> Co.co.co. sportivi (art. 5, commi 2 e 3 Dlgs 38\/2000). <br \/>Attualmente il decreto 36\/2021 non prevede alcuna soglia di esenzione.<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span> \ud835\udde3\ud835\udde8\ud835\uddd5\ud835\uddd5\ud835\udddf\ud835\udddc\ud835\uddd6\ud835\udddc \ud835\uddd7\ud835\udddc\ud835\udde3\ud835\uddd8\ud835\udde1\ud835\uddd7\ud835\uddd8\ud835\udde1\ud835\udde7\ud835\udddc <br \/>I pubblici dipendenti possono svolgere un\u2019attivit\u00e0 che rientra nell\u2019ambito del lavoro sportivo, al di fuori dall\u2019orario di lavoro.<br \/>In caso di prestazione volontaristica \u00e8 prevista la sola comunicazione all\u2019Amministrazione di appartenenza; nel caso di prestazione verso corrispettivo dovr\u00e0 essere rilasciata autorizzazione dall\u2019Amministrazione di appartenenza. <br \/>Lo schema di correttivo, ove approvato, introduce un meccanismo di silenzio assenso: decorsi 30 giorni dalla domanda, in assenza di rilascio o rigetto espresso, l\u2019autorizzazione si intende accolta.<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span> \ud835\udde2\ud835\uddd5\ud835\uddd5\ud835\udddf\ud835\udddc\ud835\uddda\ud835\udddb\ud835\udddc \ud835\uddd7\ud835\udddc \ud835\uddd6\ud835\udde2\ud835\udde0\ud835\udde8\ud835\udde1\ud835\udddc\ud835\uddd6\ud835\uddd4\ud835\udded\ud835\udddc\ud835\udde2\ud835\udde1\ud835\uddd8 \ud835\uddd7\ud835\uddd8\ud835\udddf \ud835\udde5\ud835\uddd4\ud835\udde3\ud835\udde3\ud835\udde2\ud835\udde5\ud835\udde7\ud835\udde2 \ud835\uddd7\ud835\udddc \ud835\udddf\ud835\uddd4\ud835\udde9\ud835\udde2\ud835\udde5\ud835\udde2 \ud835\udde6\ud835\udde3\ud835\udde2\ud835\udde5\ud835\udde7\ud835\udddc\ud835\udde9\ud835\udde2<br \/>Entra in vigore l\u2019obbligo per Asd e Ssd di comunicare i rapporti di lavoro sportivo tramite il Registro nazionale attivit\u00e0 sportive dilettantistiche diretta al Centro dell\u2019Impiego, INPS e INAIL (modello Unilav). Allo stato attuale, non sono soggetti a obblighi di comunicazione i compensi fino a 5.000\u20ac (non imponibili ai fini fiscali e previdenziali). <br \/>Mancano le specifiche tecniche per l\u2019adempimento in via telematica, di cui si attendono i chiarimenti con la versione definitiva dello schema correttivo<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span> \ud835\uddd8\ud835\udde0\ud835\udddc\ud835\udde6\ud835\udde6\ud835\udddc\ud835\udde2\ud835\udde1\ud835\uddd8 \ud835\uddd7\ud835\uddd8\ud835\udddf \ud835\uddd6\ud835\uddd8\ud835\uddd7\ud835\udde2\ud835\udddf\ud835\udddc\ud835\udde1\ud835\udde2 \ud835\udde3\ud835\uddd4\ud835\uddda\ud835\uddd4 \ud835\uddd8 \ud835\udde7\ud835\uddd8\ud835\udde1\ud835\udde8\ud835\udde7\ud835\udde2 \ud835\udddf\ud835\udddc\ud835\uddd5\ud835\udde5\ud835\udde2 \ud835\udde8\ud835\udde1\ud835\udddc\ud835\uddd6\ud835\udde2 \ud835\udddf\ud835\uddd4\ud835\udde9\ud835\udde2\ud835\udde5\ud835\udde2 (\ud835\udddf\ud835\udde8\ud835\udddf)<br \/>Per i co.co.co. sportivi, l\u2019obbligo di tenuta del LUL \u00e8 adempiuto in via telematica mediante apposita sezione del Registro nazionale delle attivit\u00e0 sportive dilettantistiche.<br \/>Per i compensi non superiori a 15.000\u20ac annui non vi \u00e8 obbligo all\u2019emissione del cedolino paga. <br \/>Mancano le specifiche tecniche per l\u2019adempimento in via telematica, di cui si attendono i chiarimenti con la versione definitiva dello schema correttivo<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8e\/2\/16\/1f535.png\" alt=\"\ud83d\udd35\" width=\"16\" height=\"16\" \/><\/span> \ud835\udde9\ud835\udde2\ud835\udddf\ud835\udde2\ud835\udde1\ud835\udde7\ud835\uddd4\ud835\udde5\ud835\udddc \ud835\udde6\ud835\udde3\ud835\udde2\ud835\udde5\ud835\udde7\ud835\udddc\ud835\udde9\ud835\udddc <br \/>Si qualificano volontari coloro che mettono a disposizione il proprio tempo e le proprie capacit\u00e0 per promuovere lo sport, in modo personale, spontaneo e gratuito, senza fini di lucro, neanche indiretti, ma esclusivamente con finalit\u00e0 amatoriali. <br \/>Per la qualifica di volontario \u00e8 previsto:<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span> Il soggetto non pu\u00f2 percepire alcun corrispettivo\/indennit\u00e0 per la prestazione svolta; <br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span> Le prestazioni del volontario sono incompatibili con qualsiasi forma di rapporto di lavoro subordinato o autonomo, o comunque retribuito con l\u2019ente di cui il volontario \u00e8 associato o tramite il quale svolge la propria attivit\u00e0 sportiva; <br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span> Obbligo dell\u2019Asd\/ssd di assicurare i volontari per la RC verso i terzi; <br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t92\/2\/16\/1f539.png\" alt=\"\ud83d\udd39\" width=\"16\" height=\"16\" \/><\/span> Rimborso delle sole spese di vitto, alloggio, viaggio e trasporto sostenute per prestazioni effettuate fuori dal comune di residenza<br \/>Non \u00e8 ad oggi previsto un limite massimo di rimborso, n\u00e9 la possibilit\u00e0 di attestare la spesa mediante autocertificazione. <br \/>Si ricorda che, lo schema di correttivo, se approvato, prevede la possibilit\u00e0 di corrispondere rimborsi forfettari autocertificati per un importo massimo di 150\u20ac\/mese.<br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tcc\/2\/16\/2796.png\" alt=\"\u2796\" width=\"16\" height=\"16\" \/><\/span><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tcc\/2\/16\/2796.png\" alt=\"\u2796\" width=\"16\" height=\"16\" \/><\/span><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tcc\/2\/16\/2796.png\" alt=\"\u2796\" width=\"16\" height=\"16\" \/><\/span><br \/><span class=\"x3nfvp2 x1j61x8r x1fcty0u xdj266r xhhsvwb xat24cr xgzva0m xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/ta3\/2\/16\/260e.png\" alt=\"\u260e\ufe0f\" width=\"16\" height=\"16\" \/><\/span> Per qualsiasi altra informazione, chiamando in segreteria, \u00e8 a disposizione, \ud835\uddf4\ud835\uddff\ud835\uddee\ud835\ude01\ud835\ude02\ud835\uddf6\ud835\ude01\ud835\uddee\ud835\uddfa\ud835\uddf2\ud835\uddfb\ud835\ude01\ud835\uddf2 per i soci \ud835\uddd9\ud835\udddc\ud835\udde6\ud835\uddd6 e tutti i \ud835\udde0\ud835\uddf2\ud835\uddff\ud835\uddf0\ud835\uddfc\ud835\uddf9\ud835\uddf2\ud835\uddf1\ud835\uddf6, il commercialista.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54702fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54702fd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec4f565\" data-id=\"ec4f565\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\ud835\ude10 \ud835\ude34\ud835\ude26\ud835\ude28\ud835\ude36\ud835\ude26\ud835\ude2f\ud835\ude35\ud835\ude2a \ud835\ude34\ud835\ude30\ud835\ude2f\ud835\ude30 \ud835\ude25\ud835\ude26\ud835\ude2a \ud835\ude31\ud835\ude36\ud835\ude2f\ud835\ude35\ud835\ude2a \ud835\ude25\ud835\ude2a \ud835\ude33\ud835\ude2a\ud835\ude27\ud835\ude26\ud835\ude33\ud835\ude2a\ud835\ude2e\ud835\ude26\ud835\ude2f\ud835\ude35\ud835\ude30 \ud835\ude25\ud835\ude26\ud835\ude2d\ud835\ude2d\ud835\ude22 \ud835\ude15\ud835\ude36\ud835\ude30\ud835\ude37\ud835\ude22 \ud835\ude19\ud835\ude2a\ud835\ude27\ud835\ude30\ud835\ude33\ud835\ude2e\ud835\ude22 \ud835\ude25\ud835\ude26\ud835\ude2d\ud835\ude2d\ud835\ude30 \ud835\ude1a\ud835\ude31\ud835\ude30\ud835\ude33\ud835\ude35, \ud835\ude2e\ud835\ude22 \ud835\ude2e\ud835\ude22\ud835\ude2f\ud835\ude24\ud835\ude22 \ud835\ude22\ud835\ude2f\ud835\ude24\ud835\ude30\ud835\ude33\ud835\ude22 \ud835\ude36\ud835\ude2f \ud835\ude0b\ud835\ude26\ud835\ude24\ud835\ude33\ud835\ude26\ud835\ude35\ud835\ude30 \ud835\ude24\ud835\ude29\ud835\ude26 \ud835\ude37\ud835\ude22\ud835\ude25\ud835\ude22 \ud835\ude22 \ud835\ude34\ud835\ude31\ud835\ude26\ud835\ude24\ud835\ude2a\ud835\ude27\ud835\ude2a\ud835\ude24\ud835\ude22\ud835\ude33\ud835\ude26 \ud835\ude2d\ud835\ude26 \ud835\ude2e\ud835\ude30\ud835\ude25\ud835\ude22\ud835\ude2d\ud835\ude2a\ud835\ude35\ud835\ude22\u0300 \ud835\ude25\ud835\ude2a \ud835\ude22\ud835\ude35\ud835\ude35\ud835\ude36\ud835\ude22\ud835\ude3b\ud835\ude2a\ud835\ude30\ud835\ude2f\ud835\ude26. \ud835\udde5\ud835\udddc\ud835\uddd9\ud835\udde2\ud835\udde5\ud835\udde0\ud835\uddd4 \ud835\uddd7\ud835\uddd8\ud835\udddf\ud835\udddf\ud835\udde2 \ud835\udde6\ud835\udde3\ud835\udde2\ud835\udde5\ud835\udde7 \ud835\udfee\ud835\udfec\ud835\udfee\ud835\udfef Cosa cambia dal \ud835\udfed \ud835\udddf\ud835\udde8\ud835\uddda\ud835\udddf\ud835\udddc\ud835\udde2 \ud835\udfee\ud835\udfec\ud835\udfee\ud835\udfef: \ud835\uddd4\ud835\uddd7\ud835\uddd8\ud835\uddda\ud835\udde8\ud835\uddd4\ud835\udde0\ud835\uddd8\ud835\udde1\ud835\udde7\ud835\udddc \ud835\uddd7\ud835\uddd8\ud835\uddda\ud835\udddf\ud835\udddc \ud835\udde6\ud835\udde7\ud835\uddd4\ud835\udde7\ud835\udde8\ud835\udde7\ud835\udddc \ud835\uddd7\ud835\udddc \ud835\uddd4\ud835\udde6\ud835\uddd7 \ud835\uddd8 \ud835\udde6\ud835\udde6\ud835\uddd7 ASD e SSD devono adeguare i propri statuti [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":26284,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-26275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"\ud835\ude10 \ud835\ude34\ud835\ude26\ud835\ude28\ud835\ude36\ud835\ude26\ud835\ude2f\ud835\ude35\ud835\ude2a \ud835\ude34\ud835\ude30\ud835\ude2f\ud835\ude30 \ud835\ude25\ud835\ude26\ud835\ude2a \ud835\ude31\ud835\ude36\ud835\ude2f\ud835\ude35\ud835\ude2a \ud835\ude25\ud835\ude2a \ud835\ude33\ud835\ude2a\ud835\ude27\ud835\ude26\ud835\ude33\ud835\ude2a\ud835\ude2e\ud835\ude26\ud835\ude2f\ud835\ude35\ud835\ude30 \ud835\ude25\ud835\ude26\ud835\ude2d\ud835\ude2d\ud835\ude22 \ud835\ude15\ud835\ude36\ud835\ude30\ud835\ude37\ud835\ude22 \ud835\ude19\ud835\ude2a\ud835\ude27\ud835\ude30\ud835\ude33\ud835\ude2e\ud835\ude22 \ud835\ude25\ud835\ude26\ud835\ude2d\ud835\ude2d\ud835\ude30 \ud835\ude1a\ud835\ude31\ud835\ude30\ud835\ude33\ud835\ude35, \ud835\ude2e\ud835\ude22 \ud835\ude2e\ud835\ude22\ud835\ude2f\ud835\ude24\ud835\ude22 \ud835\ude22\ud835\ude2f\ud835\ude24\ud835\ude30\ud835\ude33\ud835\ude22 \ud835\ude36\ud835\ude2f \ud835\ude0b\ud835\ude26\ud835\ude24\ud835\ude33\ud835\ude26\ud835\ude35\ud835\ude30 \ud835\ude24\ud835\ude29\ud835\ude26 \ud835\ude37\ud835\ude22\ud835\ude25\ud835\ude22 \ud835\ude22 \ud835\ude34\ud835\ude31\ud835\ude26\ud835\ude24\ud835\ude2a\ud835\ude27\ud835\ude2a\ud835\ude24\ud835\ude22\ud835\ude33\ud835\ude26 \ud835\ude2d\ud835\ude26 \ud835\ude2e\ud835\ude30\ud835\ude25\ud835\ude22\ud835\ude2d\ud835\ude2a\ud835\ude35\ud835\ude22\u0300 \ud835\ude25\ud835\ude2a \ud835\ude22\ud835\ude35\ud835\ude35\ud835\ude36\ud835\ude22\ud835\ude3b\ud835\ude2a\ud835\ude30\ud835\ude2f\ud835\ude26.\ud835\udde5\ud835\udddc\ud835\uddd9\ud835\udde2\ud835\udde5\ud835\udde0\ud835\uddd4 \ud835\uddd7\ud835\uddd8\ud835\udddf\ud835\udddf\ud835\udde2 \ud835\udde6\ud835\udde3\ud835\udde2\ud835\udde5\ud835\udde7 \ud835\udfee\ud835\udfec\ud835\udfee\ud835\udfef Cosa cambia dal \ud835\udfed \ud835\udddf\ud835\udde8\ud835\uddda\ud835\udddf\ud835\udddc\ud835\udde2 \ud835\udfee\ud835\udfec\ud835\udfee\ud835\udfef: \ud835\uddd4\ud835\uddd7\ud835\uddd8\ud835\uddda\ud835\udde8\ud835\uddd4\ud835\udde0\ud835\uddd8\ud835\udde1\ud835\udde7\ud835\udddc \ud835\uddd7\ud835\uddd8\ud835\uddda\ud835\udddf\ud835\udddc \ud835\udde6\ud835\udde7\ud835\uddd4\ud835\udde7\ud835\udde8\ud835\udde7\ud835\udddc \ud835\uddd7\ud835\udddc \ud835\uddd4\ud835\udde6\ud835\uddd7 \ud835\uddd8 \ud835\udde6\ud835\udde6\ud835\uddd7ASD e SSD devono adeguare i propri statuti alle disposizioni di cui all\u2019art. 7 e\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Administartor\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/www.sportcinofili.it\/index.php\/news\/riforma-dello-sport-cosa-cambia-dal-1-luglio-2023\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 4.9.10\" \/>\n\t\t<meta property=\"og:locale\" content=\"it_IT\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Federazione Italiana Sport Cinofili -\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Riforma dello Sport: cosa cambia dal 1\u00b0 luglio 2023 - Federazione Italiana Sport Cinofili\" \/>\n\t\t<meta property=\"og:description\" content=\"\ud835\ude10 \ud835\ude34\ud835\ude26\ud835\ude28\ud835\ude36\ud835\ude26\ud835\ude2f\ud835\ude35\ud835\ude2a \ud835\ude34\ud835\ude30\ud835\ude2f\ud835\ude30 \ud835\ude25\ud835\ude26\ud835\ude2a \ud835\ude31\ud835\ude36\ud835\ude2f\ud835\ude35\ud835\ude2a \ud835\ude25\ud835\ude2a \ud835\ude33\ud835\ude2a\ud835\ude27\ud835\ude26\ud835\ude33\ud835\ude2a\ud835\ude2e\ud835\ude26\ud835\ude2f\ud835\ude35\ud835\ude30 \ud835\ude25\ud835\ude26\ud835\ude2d\ud835\ude2d\ud835\ude22 \ud835\ude15\ud835\ude36\ud835\ude30\ud835\ude37\ud835\ude22 \ud835\ude19\ud835\ude2a\ud835\ude27\ud835\ude30\ud835\ude33\ud835\ude2e\ud835\ude22 \ud835\ude25\ud835\ude26\ud835\ude2d\ud835\ude2d\ud835\ude30 \ud835\ude1a\ud835\ude31\ud835\ude30\ud835\ude33\ud835\ude35, \ud835\ude2e\ud835\ude22 \ud835\ude2e\ud835\ude22\ud835\ude2f\ud835\ude24\ud835\ude22 \ud835\ude22\ud835\ude2f\ud835\ude24\ud835\ude30\ud835\ude33\ud835\ude22 \ud835\ude36\ud835\ude2f \ud835\ude0b\ud835\ude26\ud835\ude24\ud835\ude33\ud835\ude26\ud835\ude35\ud835\ude30 \ud835\ude24\ud835\ude29\ud835\ude26 \ud835\ude37\ud835\ude22\ud835\ude25\ud835\ude22 \ud835\ude22 \ud835\ude34\ud835\ude31\ud835\ude26\ud835\ude24\ud835\ude2a\ud835\ude27\ud835\ude2a\ud835\ude24\ud835\ude22\ud835\ude33\ud835\ude26 \ud835\ude2d\ud835\ude26 \ud835\ude2e\ud835\ude30\ud835\ude25\ud835\ude22\ud835\ude2d\ud835\ude2a\ud835\ude35\ud835\ude22\u0300 \ud835\ude25\ud835\ude2a \ud835\ude22\ud835\ude35\ud835\ude35\ud835\ude36\ud835\ude22\ud835\ude3b\ud835\ude2a\ud835\ude30\ud835\ude2f\ud835\ude26.\ud835\udde5\ud835\udddc\ud835\uddd9\ud835\udde2\ud835\udde5\ud835\udde0\ud835\uddd4 \ud835\uddd7\ud835\uddd8\ud835\udddf\ud835\udddf\ud835\udde2 \ud835\udde6\ud835\udde3\ud835\udde2\ud835\udde5\ud835\udde7 \ud835\udfee\ud835\udfec\ud835\udfee\ud835\udfef Cosa cambia dal \ud835\udfed \ud835\udddf\ud835\udde8\ud835\uddda\ud835\udddf\ud835\udddc\ud835\udde2 \ud835\udfee\ud835\udfec\ud835\udfee\ud835\udfef: \ud835\uddd4\ud835\uddd7\ud835\uddd8\ud835\uddda\ud835\udde8\ud835\uddd4\ud835\udde0\ud835\uddd8\ud835\udde1\ud835\udde7\ud835\udddc \ud835\uddd7\ud835\uddd8\ud835\uddda\ud835\udddf\ud835\udddc \ud835\udde6\ud835\udde7\ud835\uddd4\ud835\udde7\ud835\udde8\ud835\udde7\ud835\udddc \ud835\uddd7\ud835\udddc \ud835\uddd4\ud835\udde6\ud835\uddd7 \ud835\uddd8 \ud835\udde6\ud835\udde6\ud835\uddd7ASD e SSD devono adeguare i propri statuti alle disposizioni di cui all\u2019art. 7 e\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/www.sportcinofili.it\/index.php\/news\/riforma-dello-sport-cosa-cambia-dal-1-luglio-2023\/\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2023-07-06T08:05:00+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2023-07-06T08:07:48+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Riforma dello Sport: cosa cambia dal 1\u00b0 luglio 2023 - Federazione Italiana Sport Cinofili\" \/>\n\t\t<meta name=\"twitter:description\" content=\"\ud835\ude10 \ud835\ude34\ud835\ude26\ud835\ude28\ud835\ude36\ud835\ude26\ud835\ude2f\ud835\ude35\ud835\ude2a \ud835\ude34\ud835\ude30\ud835\ude2f\ud835\ude30 \ud835\ude25\ud835\ude26\ud835\ude2a \ud835\ude31\ud835\ude36\ud835\ude2f\ud835\ude35\ud835\ude2a \ud835\ude25\ud835\ude2a \ud835\ude33\ud835\ude2a\ud835\ude27\ud835\ude26\ud835\ude33\ud835\ude2a\ud835\ude2e\ud835\ude26\ud835\ude2f\ud835\ude35\ud835\ude30 \ud835\ude25\ud835\ude26\ud835\ude2d\ud835\ude2d\ud835\ude22 \ud835\ude15\ud835\ude36\ud835\ude30\ud835\ude37\ud835\ude22 \ud835\ude19\ud835\ude2a\ud835\ude27\ud835\ude30\ud835\ude33\ud835\ude2e\ud835\ude22 \ud835\ude25\ud835\ude26\ud835\ude2d\ud835\ude2d\ud835\ude30 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