{"id":8943,"date":"2025-03-13T17:19:55","date_gmt":"2025-03-13T16:19:55","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=8943"},"modified":"2025-03-13T17:19:58","modified_gmt":"2025-03-13T16:19:58","slug":"codice-del-terzo-settore-disciplina-fiscale-operativa-dal-01-01-2026","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2025\/03\/13\/codice-del-terzo-settore-disciplina-fiscale-operativa-dal-01-01-2026\/","title":{"rendered":"CODICE DEL TERZO SETTORE: DISCIPLINA FISCALE OPERATIVA DAL 01\/01\/2026"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-medium\"><img loading=\"lazy\" width=\"300\" height=\"300\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/03\/DALL\u00b7E-2025-03-13-12.55.24-A-realistic-illustration-of-the-Italian-Ministry-of-Labor-and-Social-Policies-building.-The-building-has-a-grand-and-institutional-appearance-with-an-300x300.webp\" alt=\"\" class=\"wp-image-8944\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/03\/DALL\u00b7E-2025-03-13-12.55.24-A-realistic-illustration-of-the-Italian-Ministry-of-Labor-and-Social-Policies-building.-The-building-has-a-grand-and-institutional-appearance-with-an-300x300.webp 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/03\/DALL\u00b7E-2025-03-13-12.55.24-A-realistic-illustration-of-the-Italian-Ministry-of-Labor-and-Social-Policies-building.-The-building-has-a-grand-and-institutional-appearance-with-an-150x150.webp 150w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/03\/DALL\u00b7E-2025-03-13-12.55.24-A-realistic-illustration-of-the-Italian-Ministry-of-Labor-and-Social-Policies-building.-The-building-has-a-grand-and-institutional-appearance-with-an-768x768.webp 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/03\/DALL\u00b7E-2025-03-13-12.55.24-A-realistic-illustration-of-the-Italian-Ministry-of-Labor-and-Social-Policies-building.-The-building-has-a-grand-and-institutional-appearance-with-an-146x146.webp 146w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/03\/DALL\u00b7E-2025-03-13-12.55.24-A-realistic-illustration-of-the-Italian-Ministry-of-Labor-and-Social-Policies-building.-The-building-has-a-grand-and-institutional-appearance-with-an-50x50.webp 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/03\/DALL\u00b7E-2025-03-13-12.55.24-A-realistic-illustration-of-the-Italian-Ministry-of-Labor-and-Social-Policies-building.-The-building-has-a-grand-and-institutional-appearance-with-an-75x75.webp 75w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/03\/DALL\u00b7E-2025-03-13-12.55.24-A-realistic-illustration-of-the-Italian-Ministry-of-Labor-and-Social-Policies-building.-The-building-has-a-grand-and-institutional-appearance-with-an-85x85.webp 85w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/03\/DALL\u00b7E-2025-03-13-12.55.24-A-realistic-illustration-of-the-Italian-Ministry-of-Labor-and-Social-Policies-building.-The-building-has-a-grand-and-institutional-appearance-with-an-80x80.webp 80w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/03\/DALL\u00b7E-2025-03-13-12.55.24-A-realistic-illustration-of-the-Italian-Ministry-of-Labor-and-Social-Policies-building.-The-building-has-a-grand-and-institutional-appearance-with-an-24x24.webp 24w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/03\/DALL\u00b7E-2025-03-13-12.55.24-A-realistic-illustration-of-the-Italian-Ministry-of-Labor-and-Social-Policies-building.-The-building-has-a-grand-and-institutional-appearance-with-an-48x48.webp 48w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/03\/DALL\u00b7E-2025-03-13-12.55.24-A-realistic-illustration-of-the-Italian-Ministry-of-Labor-and-Social-Policies-building.-The-building-has-a-grand-and-institutional-appearance-with-an-96x96.webp 96w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/03\/DALL\u00b7E-2025-03-13-12.55.24-A-realistic-illustration-of-the-Italian-Ministry-of-Labor-and-Social-Policies-building.-The-building-has-a-grand-and-institutional-appearance-with-an.webp 1024w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure><\/div>\n\n\n\n<p>Con un comunicato stampa del 08.03.2025 il Ministero del Lavoro ha annunciato che, a seguito del nulla osta rilasciato dalla Commissione Europea, la disciplina fiscale del Codice del Terzo Settore (D.lgs 112\/2017 e D.lgs 117\/2017) entrer\u00e0 a regime dal 01.01.2026.<\/p>\n\n\n\n<p>Quanto sopr\u00e0 avr\u00e0 ripercussioni anche per quegli enti non iscritti al Registro Unico Nazionale del Terzo Settore (RUNTS), ossia:<\/p>\n\n\n\n<p>&#8211; esclusione dalla decommercializzazione dei cd corrispettivi specifici per quelle realt\u00e0 associative non commerciali aventi finalit\u00e0 culturali;<\/p>\n\n\n\n<p>&#8211; esclusione dal regime L 398\/1991 per gli enti diversi da quelli riconosciuti come sportivi dilettantistici.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con un comunicato stampa del 08.03.2025 il Ministero del Lavoro ha annunciato che, a seguito del nulla osta rilasciato dalla Commissione Europea, la disciplina fiscale del<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":8944,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8943"}],"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=8943"}],"version-history":[{"count":1,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8943\/revisions"}],"predecessor-version":[{"id":8945,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8943\/revisions\/8945"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/8944"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=8943"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=8943"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=8943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}