{"id":8073,"date":"2024-06-21T11:28:37","date_gmt":"2024-06-21T09:28:37","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=8073"},"modified":"2024-06-21T11:31:58","modified_gmt":"2024-06-21T09:31:58","slug":"istruttori-sportivi-con-partita-iva-modalita-di-calcolo-dei-contributi-da-gestione-separata","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2024\/06\/21\/istruttori-sportivi-con-partita-iva-modalita-di-calcolo-dei-contributi-da-gestione-separata\/","title":{"rendered":"ISTRUTTORI SPORTIVI CON PARTITA IVA: MODALITA\u2019 DI CALCOLO DEI CONTRIBUTI DA GESTIONE SEPARATA"},"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\/2024\/06\/LAVORO-E-SPORT-2-300x169.jpg\" alt=\"\" class=\"wp-image-8095\" width=\"732\" height=\"412\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/06\/LAVORO-E-SPORT-2-300x169.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/06\/LAVORO-E-SPORT-2-1024x576.jpg 1024w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/06\/LAVORO-E-SPORT-2-768x432.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/06\/LAVORO-E-SPORT-2-1536x864.jpg 1536w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/06\/LAVORO-E-SPORT-2-260x146.jpg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/06\/LAVORO-E-SPORT-2-50x28.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/06\/LAVORO-E-SPORT-2-133x75.jpg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/06\/LAVORO-E-SPORT-2.jpg 1920w\" sizes=\"auto, (max-width:767px) 480px, 732px\" \/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">                                Con Circolare n. 72 del 14.06.2024 l\u2019Inps illustra le modalit\u00e0 con cui determinare l\u2019ammontare dei contributi previdenziali della gestione separata, somme che andranno evidenziate nella nuova sezione III del quadro RR del modello Unico PF2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019Istituto sottolinea che, esclusivamente in relazione al lavoro sportivo, contrariamente alla regola generale ex all\u2019articolo 2, comma 29, della L. 335\/95, l\u2019aliquota contributiva deve essere applicata, tenendo conto della quota esente pari ad \u20ac 5.000, non sul reddito imponibile bens\u00ec sul totale dei compensi conseguiti al lordo della franchigia fiscale di \u20ac 15.000,00.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-file alignleft\"><a href=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/06\/15159_Circolare-numero-72-del-14-06-2024.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-ed6aa5ce-bbcc-40bf-b241-0857cce3c6b6\">SCARICA LA CIRCOLARE<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Con Circolare n. 72 del 14.06.2024 l\u2019Inps illustra le modalit\u00e0 con cui determinare l\u2019ammontare dei contributi previdenziali della gestione separata, somme che andranno evidenziate nella nuova<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":8095,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-8073","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\/8073","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=8073"}],"version-history":[{"count":3,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8073\/revisions"}],"predecessor-version":[{"id":8100,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8073\/revisions\/8100"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/8095"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=8073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=8073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=8073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}