{"id":10558,"date":"2026-09-04T14:16:35","date_gmt":"2026-09-04T12:16:35","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=10558"},"modified":"2026-09-04T14:16:36","modified_gmt":"2026-09-04T12:16:36","slug":"asd-ssd-cessione-dei-contratti","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2026\/09\/04\/asd-ssd-cessione-dei-contratti\/","title":{"rendered":"ASD\/SSD: CESSIONE DEI CONTRATTI"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"alignleft size-medium\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2670224443-300x200.jpg\" alt=\"\" class=\"wp-image-10563\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2670224443-300x200.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2670224443-768x512.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2670224443-112x75.jpg 112w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2670224443-480x320.jpg 480w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2670224443.jpg 1000w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">L\u2019Agenzia delle Entrate, con <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/10276075\/AGEDC001_7_2026_36335+-+Circolare+n.+7+del+7+agosto+2026.pdf\/24a5b950-53db-075b-f1a9-bf37f64c225b?t=1786091928527\" target=\"_blank\" rel=\"noreferrer noopener\">Circolare n. 7\/E del 07.08.2026<\/a>,\u00a0 ha evidenziato che la cessione onerosa del contratto di un atleta a una societ\u00e0 professionistica \u00e8 imponibile ai fini Iva con aliquota ordinaria (22%).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La fattispecie non rientra quindi tra i servizi &#8220;strettamente connessi con la pratica dello sport&#8221;, operazioni quest\u2019ultime considerate esenti Iva ex art. 36-bis del DL 75\/2023.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Agenzia delle Entrate, con Circolare n. 7\/E del 07.08.2026,\u00a0 ha evidenziato che la cessione onerosa del contratto di un atleta a una societ\u00e0 professionistica \u00e8 imponibile<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":10563,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-10558","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\/10558","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=10558"}],"version-history":[{"count":1,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10558\/revisions"}],"predecessor-version":[{"id":10564,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10558\/revisions\/10564"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/10563"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=10558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=10558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=10558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}