{"id":7314,"date":"2023-10-26T12:34:01","date_gmt":"2023-10-26T10:34:01","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=7314"},"modified":"2023-10-26T12:34:03","modified_gmt":"2023-10-26T10:34:03","slug":"no-irap-agevolata-per-le-ssd-coop-sportive","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2023\/10\/26\/no-irap-agevolata-per-le-ssd-coop-sportive\/","title":{"rendered":"NO IRAP AGEVOLATA PER LE SSD\/COOP SPORTIVE"},"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\/2023\/10\/IRAP-300x169.jpeg\" alt=\"\" class=\"wp-image-7325\" width=\"735\" height=\"414\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/10\/IRAP-300x169.jpeg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/10\/IRAP-1024x576.jpeg 1024w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/10\/IRAP-768x432.jpeg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/10\/IRAP-1536x864.jpeg 1536w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/10\/IRAP-260x146.jpeg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/10\/IRAP-50x28.jpeg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/10\/IRAP-133x75.jpeg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2023\/10\/IRAP.jpeg 1920w\" sizes=\"auto, (max-width:767px) 480px, 735px\" \/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">                                 La Cassazione, con sentenza n. 29254 del 20.10.2023, ha stabilito che le societ\u00e0 sportive dilettantistiche costituite sotto forma di societ\u00e0 di capitali senza fine di lucro non possono usufruire dei benefici Irap, fattispecie riservata esclusivamente a quei sodalizi rientranti\u00a0 nel novero degli enti non commerciali (ASD).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Secondo i giudici del Palazzaccio il richiamo previsto dall\u2019articolo 90, comma 1, della legge 289\/02 riguarda esclusivamente le norme fiscali peculiarmente disciplinanti il regime fiscale delle associazioni sportive dilettantistiche, e non anche quelle previste per tutti gli enti non commerciali in generale.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Cassazione, con sentenza n. 29254 del 20.10.2023, ha stabilito che le societ\u00e0 sportive dilettantistiche costituite sotto forma di societ\u00e0 di capitali senza fine di lucro<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":7325,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-7314","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\/7314","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=7314"}],"version-history":[{"count":1,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/7314\/revisions"}],"predecessor-version":[{"id":7326,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/7314\/revisions\/7326"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/7325"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=7314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=7314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=7314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}