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SPORT BONUS - SECONDA FINESTRA 2025: PUBBLICATO L'ELENCO DEGLI AMMESSI AL BENEFICIO FISCALE


La nuova legge di bilancio ha esteso, anche al 2025, la possibilità per le imprese di accedere allo Sport Bonus, e quindi di usufruire del credito di imposta per le erogazioni liberali in denaro, da effettuarsi in favore dei soggetti titolari o gestori di impianti sportivi pubblici. Il Dipartimento per lo Sport ha pubblicato l?"elenco dei soggetti ammessi alla procedura dello Sport Bonus 2025 – seconda finestra, che possono quindi effettuare erogazioni liberali in denaro per interventi di manutenzione e riqualificazione di impianti sportivi pubblici o per la realizzazione di nuove strutture sportive pubbliche. Entro il 9 dicembre 2025 i beneficiari dovranno effettuare le erogazioni liberali (tramite bonifico bancario, bollettino postale, carte di debito, carte di credito e prepagate, assegni bancari e circolari).Successivamente, dovranno inviare al Dipartimento per lo sport, in un unico file e tramite l'apposita piattaforma, la quietanza di pagamento e l'attestazione della ricezione della liberalità da parte dell'Ente beneficiario, redatta utilizzando l'apposito form.Il Dipartimento provvederà quindi ad inoltrare all?"Agenzia delle Entrate l?"elenco dei soggetti che hanno effettuato i bonifici secondo le modalità indicate; la stessa Agenzia inserirà nei rispettivi cassetti fiscali gli importi dovuti.Successivamente, l?"elenco dei beneficiari del credito di imposta sarà pubblicato sul sito del Dipartimento. Maggiori dettagli. Fonte: https://www.sport.governo.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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