Ho riassunto la circolare 12/E del 9 aprile 2009 dell'Agenzia delle Entrate integrandola con i links alle norme richiamate per una migliore lettura cercando inoltre di mettere in evidenza gli aspetti più importanti.
L’ art. 30, del decreto-legge 29 novembre 2008 n.185 , convertito in legge 28 gennaio 2009, n. 2 introduce per gli enti di tipo associativo che godono disposizioni fiscali di favore the burden of the Inland Revenue communicate data and information relevant for tax purposes.
The communication of data and information must be done with proper form approved by the Director of the Revenue on such terms and in the manner prescribed by the same measure.
NB FAILURE OF COMMUNICATION IS VOID THE TAX BENEFITS
Article. 30 in question must also include some provisions for NPOs.
Paragraph 4 applies to the charity sector, returning part of its activities, in addition to direct intervention in favor of the disadvantaged, the donations made to other entities that perform public benefit programs (so-called indirect benefit).
Paragraph 5 governing voluntary organizations, setting the conditions necessary to allow them to acquire the status of NGO law.
Finally, paragraphs 5 bis and 5 ter-art. 30 introduce a benefit relating to tax temporary register for the NPO.
qualifies for benefit of favored schemes art. And Article 148 of the Income Tax Code. 4 of Presidential Decree No. 633.
associative entities that can benefit from the provisions of 'the Income Tax Code art.148 and art. 4, commi quarto e sesto, del DPR n. 633 sono solo gli enti che non hanno per oggetto esclusivo o principale l’esercizio di attività commerciali ai sensi dell’art. 73 del TUIR.
Gli enti di tipo associativo che svolgono in via esclusiva o principale attività commerciale non possono fruire del regime di favore previsto dall’art. 148 del TUIR e dall’art. 4, commi quarto e sesto, del DPR n. 633.
In particolare per detti enti la natura commerciale fa sì che anche le quote e i contributi associativi concorrono alla determinazione del reddito d’impresa.
For tax purposes, the qualifying asset should be made sure if the same is attributable among those listed by ' art. 2195 of the Civil Code or, if it is to provide services not related in that article (eg, educational performance, health, therapeutic, etc..) whether it is carried out with connotations of ' organization of professionalism and usual . The character of
entrepreneurship can in fact also result from performing a single affair account della sua rilevanza economica e della complessità delle operazioni in cui si articola e la funzione organizzativa dell’imprenditore può rilevarsi nel coordinamento dei mezzi finanziari nell’ambito di un’operazione di rilevante entità economica
Il comma 3 dell’art. 148 del TUIR e il quarto comma, secondo periodo, dell’art. 4 del DPR n. 633 prevedono un particolare regime agevolativo , consistente nella decommercializzazione delle attività rese in diretta attuazione degli scopi istituzionali, nei against members, or associated participants at the cost of specific fees applicable to associations, as well as having to be previously classified as non-commercial entities, belong to one of the following types :
- political associations;
- trade unions;
- associations;
- religious associations;
- welfare associations;
- cultural associations;
- amateur sports associations (Article 90 of Law 27 December 2002, n. 289);
- social promotion associations (Law of 7 December 2000, n. 383);
- associazioni di formazione extra-scolastica della persona.
L’attività “esterna” degli enti associativi, cioè quella resa nei confronti di terzi, non rientra di regola nella sfera di applicazione delle norme agevolative sopra riportate.
Il regime agevolativo previsto per i corrispettivi specifici pagati dagli associati, iscritti o partecipanti (comma 3 dell’art. 148 del TUIR e comma 4 dell’art. 4 del DPR n. 633) nonché gli ulteriori benefici recati dai commi 5, 6 e 7 dello stesso art. 148 e dal sesto comma del menzionato art. 4 si applicano a condizione che le associazioni interessate si conformino
also to the following clauses be inserted in the statutes written in the form of a public or private deed or recorded:
a) not to distribute, even indirectly, profits or operating surpluses as well as funds, reserves or capital during the life of the association, unless the use or distribution is required by law;
b) an obligation to devote the patrimony in the event of its dissolution for any reason, to another association with similar purposes or for the purpose public utility, after the monitoring authority of Article. 3, paragraph 190 of the Law of 23 December 1996, n. 662, unless otherwise
destinazione imposta dalla legge;
c) disciplina uniforme del rapporto associativo e delle modalità associative volte a garantire l’effettività del rapporto medesimo, escludendo espressamente la temporaneità della partecipazione alla vita associativa e prevedendo per gli associati o partecipanti maggiori d’età il diritto di voto per l’approvazione e le modificazioni dello statuto e dei regolamenti e per la nomina degli organi direttivi dell’associazione;
d) obbligo di redigere e di approvare annualmente un rendiconto economico e finanziario secondo le disposizioni statutarie;
e) eleggibilità libera degli organi amministrativi, principio del voto singolo di cui all’art. 2532, paragraph 2 of the Civil Code, the sovereignty of the shareholders, members or participants and their admission criteria and exclusion criteria and appropriate forms of advertising of the summons the meeting, of their resolutions, the accounts or statements, which may vote by mail for organizations whose charter, prior to 1 January 1997, provides for such voting procedures to
Article. 2532, last paragraph of the Civil Code, and provided the same relevance at the national level and have no organization at the local level
f) intrasmissibilità of the fee or membership fee with the exception of transfers due to death and not the rivalutabilità itself.
clauses specified in subparagraphs c) and e) shall not apply associations recognized by the religious denominations with which the State has concluded covenants, agreements or arrangements, policies and associations , union and category.
Who must show the communication pattern of the data and information relevant to the tax audit.
are kept to the presentation of the model of communication provisions of art. 30 of Law No fecreto 185 legal entities of private nature ,con o senza personalità giuridica, che si avvalgono di una o più delle previsioni di decommercializzazione previste dagli articoli 148 del TUIR e 4, quarto comma, secondo periodo, e sesto comma, del DPR n. 633.
L’onere della comunicazione grava anche sugli enti associativi che, in applicazione del comma 1 dell’art. 148 del TUIR, si limitano a riscuotere quote associative oppure contributi versati dagli associati o partecipanti a fronte dell’attività istituzionale svolta dai medesimi.
L’onere della comunicazione si estende alle società sportive dilettantistiche di cui all’ art. 90 of Law 27 December 2002, n. 289 .
must also make communication the voluntary organizations, except those specifically excluded by paragraph 1 of art. 30: voluntary organizations registered for the regional registries ex L.266 who are economically inactive 'different from those of marginal
identified by the Minister of Finance May 25, 1995.
are required to transmit the communication pattern is already established associations the date of entry into force of Decree-Law No 185 is newly created entities .
The burden of communication rests on all persons associated with fiscal and legal autonomy, therefore, also on the territorial or functional of a national body, if it is configured as self-employed persons under Article tax. 73 TUIR .
Entities exempted from the transmission model
are excluded from the obligation to notify the Agency of the entry data and news relevant for tax purposes: •
the associations pro-loco che optano per l’applicazione delle disposizioni di cui alla legge 16 dicembre 1991, n. 398;
• gli enti associativi dilettantistici iscritti nel registro del Comitato olimpico nazionale italiano che non svolgono attività commerciale.
• le organizzazioni di volontariato iscritte nei registri regionali di cui all’art. 6 della legge 11 agosto 1991, n. 266 che non svolgono attività commerciali diverse da quelle marginali individuate con decreto del Ministro delle finanze 25 maggio 1995.
Associazioni pro-loco
Sono tenute a comunicare all’Agenzia delle entrate i dati e le notizie rilevanti ai fini fiscali, le associazioni pro-loco that, during the previous tax year, have earned income above 250,000 € associations and pro-loco that, although having the proceeds of amounts less than this amount, have not opted for the advantageous arrangements visited the Law 398, 1991.
amateur sports associations
The paragraph of Article 3-bis. 30 relieve the burden of the transmission of data and information relevant for tax, legal entities in possession of amateur sports for recognition issued by CONI not conducting business.
are, conversely, held sending of data and information relevant for tax purposes, amateur sports associations that, in addition to amateur sports recognized by CONI
make supply of goods (eg. Administration food and beverage, sales of sports equipment and gadgets) and services i (es.prestazioni advertising, sponsorships) relevant for the purposes of ' VAT and Income Tax.
The burden of reporting burden on associations also performing structurally business even if not taxable.
volunteer organizations registered with the Law 266, 199.
are excluded from the burden of communication may only be registered with the organizations referred to in art. 6 of Law 266, 1991, do not conduct business only in a marginal way, to the extent permitted by the decree of the Minister of Finance May 25, 1995 .
mode of transmission and content of communication
The disclosure of information and news relevant for tax purposes shall be undertaken pursuant to paragraph 1 of art. 30 in feedback by completing the appropriate form, approved by decision of Director of Revenue ( has not yet been published), which must be submitted exclusively by electronic means.
RULES ONLUS
Voluntary Organisations NPO law
Paragraph 5 of Article. 30 comment in "5. The provision of Article 10, paragraph 8, of Legislative Decree 4 Dec. 1997, No. 460, applies to associations and other voluntary organizations in the law August 11, 1991, No 266 who are economically inactive 'different from those of marginal identified by the Minister of Finance May 25, 1995,
published in the Official Gazette No. 134 10 June 1995 ", change the prediction of paragraph 8 of Article . 10 of Legislative Decree No. 460 by acting on the requirements to voluntary organizations for the acquisition of the status of NGO law.
The provision in question states that voluntary organizations registered with the volunteer in art. 6 of the Law of 11 August 1991, No. 266 acquire the status of NPO law in provided that they do not carry commercial activities different from those indicated in the marginal Decree 25 May 1995 that :
a) sales activities casual or occasional solidarity actions carried out during celebrations and anniversaries or in conjunction with public awareness campaigns towards the institutional organization of voluntary
b) the sale of capital assets acquired by third parties at no charge for the grant, provided that the sale is directly supervised by the organization without any intermediary;
c) sale of goods produced by assisted by volunteers and provided that the sale of products is directly supervised by the organization without any intermediary;
d) administration of activities food and beverages at meetings, events, celebrations and the like on an occasional basis;
e) business of providing services rendered in accordance with institutional purposes not related within the scope of Article. 148, paragraph 3 of the Income Tax Code, to pay specific fees that do not exceed 50% of the costs directly attributable.
these activities should be conducted:
a) pursuant to the achievement of the institutional organization of voluntary end-registered under Article. 6 of Law 266, 1991;
b) without the use of media professional organizations for the purpose of competitiveness on the market, such as the use of advertising products, electric signs, premises attrezzati secondo gli usi dei corrispondenti esercizi commerciali, di marchi di distinzione dell’impresa.
Pertanto, qualora le organizzazioni di volontariato, ancorché iscritte negli anzidetti registri, svolgano attività commerciali non riconducibili fra quelle sopra richiamate, le stesse non possono assumere la qualifica di ONLUS di diritto e sono tenute, ai sensi dei commi 1 e 5 dell’art. 30 del decreto-legge n. 185, a trasmettere il modello di comunicazione previsto dallo stesso articolo.
A mio avviso questo significa che le associazioni di volontariato che svolgono anche attività diverse da quelle indicate nel DM maggio 1995, perdendo la qualifica di ONLUS of law must apply the Subscriptions to the NPO. In particular, it raises the issue of inclusion within 'Population of non-profit organization for all those associations which are engaged in services under an agreement with public authorities and the NHS, which according to a strict interpretation of the rule does not could be regarded as ONLUS of law with the risk of having to disregard the tax breaks and the right to receive 5X1000. On this point would be more appropriate clarification by the Ministry.
charitable activities carried out by NPO
Paragraph 4 of Art. 30 , adding art. Legislative Decree 10 of December 4, 1997, No 460, after subsection 2, paragraph 2-bis), back in the charity sector in which they can operate non-profit organizations, in addition to large donations directly in the provision of free cash or in kind to the poor, also the activity of free distribution of sums of money from the asset management of NGO campaigns or collection of donations to charitable bodies that meets the conditions laid down by the same standard . In particular
institutions recipients of grants free money must meet the following requirements:
a) must be non-profit institutions;
b) need to act primarily and directly in the fields of activities in the same art. 10, paragraph 1, letter a) of Legislative Decree n.460 of 1997 and then in social protection and social services, health care, education, training, amateur sport, protection, promotion and appreciation of things artistic and historical interest, the protection and enhancement of nature and the environment, promotion of culture and art, the protection of civil rights, scientific research of particular social interest.
Regarding the nature of institutions recipients of donations, in the absence of regulatory restrictions, it is considered that they may have nature public or private and can take any legal form .
order for disbursements to these institutions can be traced in the activities of charities must also have: •
come from asset management or specially collected donations;
• are intended for the direct execution of social projects.
NB regard to the latter provision makes it clear that the rule exclude that local beneficiaries of donations made by the NGO called refresh www.mline.it can in turn pass on the donations collected to other entities.
Then the recipient institutions must use " directly " receipts, disbursements for the realization of social projects.
WARNING . The specific target disbursements to social projects include, however, on the one hand the need for traceability of donations through post office or bank instruments that highlight the particular case of the payment and other the existence of a generic program, but a project already defined within the sector of activity of the recipient before performing disbursement.
The social utility of the project means that it connotes aims to build solidarity addressed, depending on the sector of the entity (eg. Training, education, etc..) to particular types of persons or communities disadvantaged or, for important artistic, scientific or environmental proposed intervention (eg. protection of assets of artistic and historical interest, of particular interest in social scientific research etc.). to spread the benefit of the community.
the standard character interpretation, therefore, its effectiveness is retrospective .
Facility on land tax for non-profit
apply the 'land tax extent fixed, equal to 1 € 68 for transfers under consideration in favor of the NGO, provided that the NPO declared in he intends to use goods directly for the conduct of its business e che realizzi l’effettivo utilizzo diretto entro due anni dall’acquisto .
0 comments:
Post a Comment