- The document is a response from the Central Directorate for Individuals, Self-Employed Workers, and Non-Commercial Entities regarding VAT exemption for services closely related to sports practice as outlined in Article 36-bis of the decree-law dated June 22, 2023, No. 75, amended by law on August 10, 2023, No. 112
- The VAT exemption does not apply to a concession agreement for the use and management of a sports facility by a municipality to an Amateur Sports Association which involves a complex service provision
- The Amateur Sports Association, established under Article 6 of the legislative decree of February 28, 2021, No. 36, affiliated with the Italian Basketball Federation and registered in the Register of Amateur Sports Activities, uses a municipal sports facility for training and official championship matches
- The municipality has granted the use and management of the sports facility to the association for one year, including services like custody, cleaning, and minor maintenance, with payments calculated monthly based on hourly rates for training and matches
- The agreement specifies that the municipality covers taxes and utilities such as electricity, heating, and water, while the association covers other fees like telephone and internet
- The municipality is also responsible for the surveillance and periodic control of emergency and safety devices, as well as the costs arising from their use and maintenance
- Extraordinary maintenance expenses of the facilities and equipment are solely the responsibility of the municipal administration, agreed upon with the municipal technical office
- The facility manager has the authority to remove anyone from the premises
Source: agenziaentrate.gov.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
