{"id":10251,"date":"2026-04-17T11:00:14","date_gmt":"2026-04-17T09:00:14","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=10251"},"modified":"2026-04-17T11:00:16","modified_gmt":"2026-04-17T09:00:16","slug":"compensi-sportivi-franchigia-euro-15-000","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2026\/04\/17\/compensi-sportivi-franchigia-euro-15-000\/","title":{"rendered":"COMPENSI SPORTIVI: FRANCHIGIA EURO 15.000\u00a0\u00a0\u00a0\u00a0"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-medium\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/04\/shutterstock_2469384361-3-300x200.jpg\" alt=\"\" class=\"wp-image-10255\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/04\/shutterstock_2469384361-3-300x200.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/04\/shutterstock_2469384361-3-768x512.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/04\/shutterstock_2469384361-3-219x146.jpg 219w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/04\/shutterstock_2469384361-3-50x33.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/04\/shutterstock_2469384361-3-112x75.jpg 112w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/04\/shutterstock_2469384361-3.jpg 1000w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">I compensi rientranti nell\u2019ambito del cd \u201clavoro sportivo dilettantistico\u201d sono esclusi da tassazione nei limiti della soglia di \u20ac. 15.000 annui (art. 36, co. 6, D.Lgs 36\/2021). <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dal prossimo 15 maggio, la fattura elettronica, all\u2019interno del blocco AltriDatiGestionali, si arricchisce di una nuova stringa XML codificata \u201cESENZSPORT\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In tal modo il soggetto passivo in regime ordinario potr\u00e0 evidenziare nel documento emesso che il compenso fatturato beneficia della franchigia fiscale di euro 15.000, con conseguente indicazione in fattura della ritenuta d\u2019acconto calcolata esclusivamente sull\u2019importo eccedente la suddetta soglia di esenzione.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I compensi rientranti nell\u2019ambito del cd \u201clavoro sportivo dilettantistico\u201d sono esclusi da tassazione nei limiti della soglia di \u20ac. 15.000 annui (art. 36, co. 6, D.Lgs<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":10255,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-10251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10251","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/comments?post=10251"}],"version-history":[{"count":1,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10251\/revisions"}],"predecessor-version":[{"id":10256,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10251\/revisions\/10256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/10255"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=10251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=10251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=10251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}