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ASD E REGIME AGEVOLATO: IL REQUISITO FORMALE NON BASTA, SERVE LA PROVA SOSTANZIALE


L'applicabilità del regime agevolato di cui all'art. 1 della legge n. 398/1991, previsto per le associazioni sportive dilettantistiche, è subordinata innanzitutto ad un requisito formale, cioè all'affiliazione dell'associazione alle federazioni sportive nazionali o a enti nazionali di promozione sportiva riconosciuti. Il possesso di tale requisito, tuttavia, non è sufficiente per l'accesso al regime di favore, essendo necessaria la dimostrazione del presupposto sostanziale, costituito dalla effettiva sussistenza dei requisiti previsti dalla legge.A chiarirlo la Corte di Cassazione, Sezione V Civile, nell'Ordinanza n. 31924 dell'11 dicembre 2024. In particolare, precisa la Suprema Corte, le esenzioni d'imposta a favore delle associazioni non lucrative, e più specificatamente delle associazioni sportive dilettantistiche, non dipendono dalla veste giuridica assunta dall'associazione, ma dall'effettivo esercizio di un'attività senza fine di lucro, sicché l'agevolazione fiscale (ma anche quella contributiva) non spetta in base al solo dato formale dell'affiliazione al CONI, bensì per l'effettivo svolgimento dell'attività considerata, il cui onere probatorio incombe sul contribuente. Fonte: https://www.cortedicassazione.it
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