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Consulenza alle Imprese

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Sport Bonus 2018

Pubblicato il 11 giugno 2018 alle 04.40

Sport Bonus: in Gazzetta le norme attuative del credito d'imposta

Pubblicate in GU le disposizioni applicative del credito d’imposta per le erogazioni liberali effettuate nel 2018 per gli interventi di restauro o ristrutturazione degli impianti sportivi pubblici

Pubblicato in Gazzetta Ufficiale del 7 giugno 2018 n. 130, il Dpcm del 23 aprile 2018 che contiene le disposizioni applicative dell’agevolazione introdotta dalla legge di bilancio 2018, ovvero il riconoscimento di un contributo, sotto forma di credito d'imposta, per le erogazioni liberali in denaro effettuate nel corso dell'anno solare 2018 per interventi di restauro o ristrutturazione degli impianti sportivi pubblici, ancorche' destinati ai soggetti concessionari.(articolo 1, commi da 363 a 366, legge 205/2017).


Il contributo denominato «Sport bonus», è riconosciuto a tutte le imprese, esercitate in forma individuale e collettiva, nonche' alle stabili organizzazioni nel territorio dello Stato di imprese non residenti.


Ai fini del riconoscimento dello Sport bonus, le erogazioni liberali devono essere effettuate dalle imprese avvalendosi esclusivamente di uno dei seguenti sistemi di pagamento:


  • bonifico bancario;
  • bollettino postale;
  • carte di debito, carte di credito e prepagate;
  • assegni bancari e circolari.

ed e' riconosciuto, nel limite del 3 per mille dei ricavi annui, nella misura del 50% delle erogazioni liberali in denaro fino a 40.000,00 euro effettuate nel corso dell'anno solare 2018.


l credito d'imposta sarà utilizzabile in tre quote annuali di pari importo in ciascuno degli esercizi finanziari 2018, 2019 e 2020, a decorrere dal quinto giorno lavorativo successivo a quello di pubblicazione sul sito internet istituzionale dell'Ufficio per lo sport dell'elenco dei soggetti cui e' riconosciuto il credito medesimo, esclusivamente in compensazione, presentando il modello F24 esclusivamente attraverso i servizi telematici messi a disposizione dall'Agenzia delle entrate, pena il rifiuto dell'operazione di versamento." target="_blank">http://

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