{"id":8815,"date":"2025-02-07T14:25:33","date_gmt":"2025-02-07T13:25:33","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=8815"},"modified":"2025-02-07T14:25:34","modified_gmt":"2025-02-07T13:25:34","slug":"esenzione-iva-concessione-di-impianto-sportivo","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2025\/02\/07\/esenzione-iva-concessione-di-impianto-sportivo\/","title":{"rendered":"ESENZIONE IVA: CONCESSIONE DI IMPIANTO SPORTIVO\u00a0"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-medium\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/02\/DALL\u00b7E-2025-02-07-14.24.04-A-professional-illustration-of-a-sports-facility-such-as-a-soccer-stadium-or-a-gymnasium-with-a-large-official-looking-stamp-that-reads-IVA-ESENTE-300x300.webp\" alt=\"\" class=\"wp-image-8824\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/02\/DALL\u00b7E-2025-02-07-14.24.04-A-professional-illustration-of-a-sports-facility-such-as-a-soccer-stadium-or-a-gymnasium-with-a-large-official-looking-stamp-that-reads-IVA-ESENTE-300x300.webp 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/02\/DALL\u00b7E-2025-02-07-14.24.04-A-professional-illustration-of-a-sports-facility-such-as-a-soccer-stadium-or-a-gymnasium-with-a-large-official-looking-stamp-that-reads-IVA-ESENTE-150x150.webp 150w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/02\/DALL\u00b7E-2025-02-07-14.24.04-A-professional-illustration-of-a-sports-facility-such-as-a-soccer-stadium-or-a-gymnasium-with-a-large-official-looking-stamp-that-reads-IVA-ESENTE-768x768.webp 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/02\/DALL\u00b7E-2025-02-07-14.24.04-A-professional-illustration-of-a-sports-facility-such-as-a-soccer-stadium-or-a-gymnasium-with-a-large-official-looking-stamp-that-reads-IVA-ESENTE-146x146.webp 146w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/02\/DALL\u00b7E-2025-02-07-14.24.04-A-professional-illustration-of-a-sports-facility-such-as-a-soccer-stadium-or-a-gymnasium-with-a-large-official-looking-stamp-that-reads-IVA-ESENTE-50x50.webp 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/02\/DALL\u00b7E-2025-02-07-14.24.04-A-professional-illustration-of-a-sports-facility-such-as-a-soccer-stadium-or-a-gymnasium-with-a-large-official-looking-stamp-that-reads-IVA-ESENTE-75x75.webp 75w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/02\/DALL\u00b7E-2025-02-07-14.24.04-A-professional-illustration-of-a-sports-facility-such-as-a-soccer-stadium-or-a-gymnasium-with-a-large-official-looking-stamp-that-reads-IVA-ESENTE-85x85.webp 85w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/02\/DALL\u00b7E-2025-02-07-14.24.04-A-professional-illustration-of-a-sports-facility-such-as-a-soccer-stadium-or-a-gymnasium-with-a-large-official-looking-stamp-that-reads-IVA-ESENTE-80x80.webp 80w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/02\/DALL\u00b7E-2025-02-07-14.24.04-A-professional-illustration-of-a-sports-facility-such-as-a-soccer-stadium-or-a-gymnasium-with-a-large-official-looking-stamp-that-reads-IVA-ESENTE-24x24.webp 24w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/02\/DALL\u00b7E-2025-02-07-14.24.04-A-professional-illustration-of-a-sports-facility-such-as-a-soccer-stadium-or-a-gymnasium-with-a-large-official-looking-stamp-that-reads-IVA-ESENTE-48x48.webp 48w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/02\/DALL\u00b7E-2025-02-07-14.24.04-A-professional-illustration-of-a-sports-facility-such-as-a-soccer-stadium-or-a-gymnasium-with-a-large-official-looking-stamp-that-reads-IVA-ESENTE-96x96.webp 96w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/02\/DALL\u00b7E-2025-02-07-14.24.04-A-professional-illustration-of-a-sports-facility-such-as-a-soccer-stadium-or-a-gymnasium-with-a-large-official-looking-stamp-that-reads-IVA-ESENTE.webp 1024w\" sizes=\"auto, (max-width:767px) 300px, 300px\" \/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Con risposta a <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/8418262\/Risposta+n.+2_2025.pdf\/042e8526-4c7a-bec1-650c-0f7669d8394d?t=1736435200285\" target=\"_blank\" rel=\"noreferrer noopener\">interpello n. 2 del 08.01.2025 l\u2019Agenzia delle Entrate <\/a>ha precisato\u00a0 che non pu\u00f2 essere applicata l\u2019esenzione Iva alla concessione in uso di un impianto sportivo ad una asd nel caso in cui tale accordo preveda anche la possibilit\u00e0 di svolgere attivit\u00e0 pubblicitaria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da tale fattispecie infatti l\u2019Ente trarrebbe un beneficio economico ulteriore rispetto a quello derivante dallo svolgimento dell\u2019attivit\u00e0 sportiva, qualificando l\u2019operazione come \u201ccomplessa\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con risposta a interpello n. 2 del 08.01.2025 l\u2019Agenzia delle Entrate ha precisato\u00a0 che non pu\u00f2 essere applicata l\u2019esenzione Iva alla concessione in uso di un<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":8824,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-8815","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\/8815","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=8815"}],"version-history":[{"count":1,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8815\/revisions"}],"predecessor-version":[{"id":8825,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8815\/revisions\/8825"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/8824"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=8815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=8815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=8815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}