{"id":5444,"date":"2022-03-04T11:44:01","date_gmt":"2022-03-04T10:44:01","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=5444"},"modified":"2022-03-04T17:46:15","modified_gmt":"2022-03-04T16:46:15","slug":"novita-per-gli-enti-associativi-dal-decreto-fiscale","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2022\/03\/04\/novita-per-gli-enti-associativi-dal-decreto-fiscale\/","title":{"rendered":"NOVITA\u2019 PER GLI ENTI ASSOCIATIVI DAL DECRETO FISCALE"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-medium is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/iva-no-profit-300x169.jpg\" alt=\"\" class=\"wp-image-5452\" width=\"499\" height=\"281\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/iva-no-profit-300x169.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/iva-no-profit-1024x576.jpg 1024w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/iva-no-profit-768x432.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/iva-no-profit-1536x864.jpg 1536w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/iva-no-profit-260x146.jpg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/iva-no-profit-50x28.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/iva-no-profit-133x75.jpg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2022\/03\/iva-no-profit.jpg 1920w\" sizes=\"auto, (max-width:767px) 480px, 499px\" \/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">                                 L\u2019Agenzia delle Entrate, a chiarimento delle nuove disposizioni Iva introdotte dal DL 146\/2021 (decreto \u201cFiscale 2022\u201d), nonch\u00e9 dalla L. 234\/2021 (legge di \u201cBilancio 2022\u201d), in data 28.02.2022, ha emanato la CM 5\/E attraverso cui, tra l\u2019altro, si evidenziano le modifiche alla disciplina IVA in relazione alle operazioni effettuate dagli enti non commerciali di tipo associativo nei confronti degli associati. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le\nnuove misure, in vigore dal <strong>01.01.2024<\/strong>, prevedono che i cd <strong>corrispettivi\nspecifici<\/strong> incassati dagli enti, per quelle attivit\u00e0 dagli stessi svolte a\nfavore dei&nbsp; propri&nbsp; associati,&nbsp;\nnon dovranno pi\u00f9 considerarsi \u201cfuori campo Iva\u201d bens\u00ec&nbsp; <strong>operazioni esenti<\/strong> ex&nbsp; <strong>art. 10 Dpr 633\/72<\/strong> . <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per le Organizzazioni di Volontariato (OdV) e le Associazioni di Promozione Sociale (APS) con ricavi annui inferiori a 65 mila euro \u00e8 prevista inoltre la possibilit\u00e0 di beneficiare, <strong>ai soli fini Iva<\/strong>, del <strong>regime forfettario<\/strong>. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Agenzia delle Entrate, a chiarimento delle nuove disposizioni Iva introdotte dal DL 146\/2021 (decreto \u201cFiscale 2022\u201d), nonch\u00e9 dalla L. 234\/2021 (legge di \u201cBilancio 2022\u201d), in data<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":5452,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-5444","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\/5444","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=5444"}],"version-history":[{"count":2,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/5444\/revisions"}],"predecessor-version":[{"id":5456,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/5444\/revisions\/5456"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/5452"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=5444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=5444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=5444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}