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STUDIO DORIGHELLI

OBBLIGO DI DICHIARAZIONE DEI REDDITI ANCHE PER LE ASD A REGIME FISCALE AGEVOLATO


Le associazioni sportive dilettantistiche, anche qualora optino per il regime fiscale agevolato previsto dall?"art. 1 della L. n. 398 del 1991, sono comunque tenute alla presentazione della dichiarazione dei redditi, indipendentemente dal fatto di averli o meno prodotti.Questo in virtù dell?"art. 1, comma 1, del D.P.R. n. 600/1973, in base al quale: "ogni soggetto passivo deve dichiarare annualmente i redditi posseduti anche se non ne consegue alcun debito d?"imposta"; "i soggetti obbligati alla tenuta di scritture contabili, di cui all?"articolo 13, devono presentare la dichiarazione anche in mancanza di redditi". A chiarirlo la Corte di Cassazione, Sezione V Civile, con l'Ordinanza n. 28091 del 31 ottobre 2024. Fonte: https://www.cortedicassazione.it
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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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