Revenue Agency issued the Circular No. 45 / E with which details the subjects exempted from the presentation of the EAS model and provides instructions for its establishment, introducing important new products.
PERSONS EXEMPT
as already provided by 'Article 30 of Decree 185 are not obliged to provide the EAS model, the following subjects: the
organizations volunteer registered with the regional Article 6 of Law August 11, 1991, No 266 that do not perform commercial activities other than marginal identified by the Minister of Finance May 25, 1995;
the associations pro-loco opting for the enforcement of the Law of 16 December 1991, n . 398;
entities associated with the amateur entered in the register of the Italian National Olympic Committee (CONI) that are not active business. PERSONS EXCLUDED
not among the persons required to send the EAS model:
le ONLUS in quanto sono destinatarie della specifica disciplina fiscale prevista dall'art 10 del D.lgs. 460/97 e sono già iscritte nell'apposita anagrafe.
Le ONLUS di diritto di cui all'articolo 10, comma 8 D.lgs. 460/97:
- gli organismi di volontariato di cui alla legge 11 agosto 1991, n. 266, iscritti nei registri istituiti dalle regioni e dalle province autonome di Trento e di Bolzano;
- le organizzazioni non governative riconosciute idonee ai sensi della legge 26 febbraio 1987, n. 49;
- le cooperative sociali di cui alla legge 8 novembre 1991, n. 381 nonche' i consorzi di cui all'articolo Law No. 8 of the above 381 of 1991 which have formed the social basis for one hundred per cent of social cooperatives.
Also excluded from this requirement:
institutions which have associative nature, such as foundations, and that therefore do not avail themselves of the provisions will facilitate traveled to Article 148 of the Income Tax Code, legal entities, including including the first paragraph of that Article and Article 4, fourth paragraph, second sentence, and the sixth paragraph of Decree 633 of 1972;
the public corporations;
entities to which a specific fiscal discipline (eg.: Pension funds) who do not use fiscal discipline went Articles 148 of the Income Tax Code and Presidential Decree No. 4 of 633 on topic.
MODEL EAS "reduced"
associations recorded in public records governed by the laws of the sector can fill the first box containing the identifying data of the institution and the legal representative and the staves in the second box listed below:
4) the institution's geographic locations and / or functional
5) that the entity is a joint planning and / or other functional entity
6) that the institution is affiliated to federations or Groups
25) that the entity operates predominantly in the following field
26) that the institution performs the following specific activities
simplification applies to the following associations:
the amateur sports associations and societies recognized by CONI under Article 7 of Decree-Law of 28 May 2004, n. 136, ratified by Law 27 July 2004, No 186, other than those specifically exempted by Article 30 of Decree 185, 2008; NB must also complete the line " 20) that the institution is receiving income from sponsorship or advertising .
Included in this forecast, the associations carrying out activities structurally commercial , even if decommercializzate, and receive specific charges against structurally services covered by commercial activities, although regarded as contributions or membership fees. The
social promotion associations registered with the Law of December 7, 2000, No 383;
The voluntary organizations registered with the Law of 11 August 1991, No 266, other than those exempted from the production of the model, those organizations that are doing business outside of those marginalized by the Decree of the Minister of Finance May 25, 1995 and therefore does not assume the status of NGO law;
The associations that have received recognition of legal personality and then are entered in the register of legal entities kept by the prefectures, regions or autonomous provinces under the Decree of the President February 10, 2000, No 361; NB must also complete the line 3) that the entity has legal personality and tick "yes";
the religious associations recognized by the Ministry of the Interior as entities carrying on a primary activities of religion and belief, and associations recognized by the religious denominations with which the State has signed pacts, agreements or arrangements;
the movements and political parties obliged to submit the annual financial statement for participation in the distribution plan for reimbursement of election expenses under the Law January 2, 1997, n . 2 or who have submitted their lists, however, in the last elections to the National Parliament or the European Parliament;
the trade union and professional associations represented on the CNEL and associations for which the function of protecting and representing the interests of the class results from legislation or from participation in government and public bodies of national or regional level, their geographical locations and / or functional entities consisting of the abovementioned bilateral
associations and institutions of patronage, which, under Article 18, paragraph 2 of Law March 30, 2001, No 152, play, instead of promoting trade union, its institutional activities of the latter;
the associations recognized for having statutory purpose carrying out or promoting scientific research identified by the President of the Council of Ministers, addressed the provisions given in Article 14 of Decree 14 March 2005, No 35, converted with amendments into law May 14, 2005, No 80, and Article 1, paragraph 353 of the Law of 23 December 2005 n. 266 (ad es.: Associazione italiana per la ricerca sul cancro).
Tutti gli altri enti associativi che usufruiscono delle agevolazioni previste dagli articoli 148 del TUIR e 4 del DPR n. 633 sono obbligati alla presentazione del modello EAS.
La mancata trasmissione della comunicazione comporta la perdita delle agevolazioni fiscali.
TERMINI DI PRESENTAZIONE
Il modello EAS va presentato entro il 15 dicembre 2009. Gli enti associativi di nuova costituzione devono presentare il modello entro 60 giorni dalla data di costituzione stessa. Qualora il termine scada prima del 15 dicembre 2009 il modello EAS va presentato entro il 15 dicembre 2009.
