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SOSTEGNO AL "FONDO SALVA SPORT": ISTITUITO IL CODICE TRIBUTO PER IL VERSAMENTO DELLE SOMME PROVENIENTI DALLE SCOMMESSE SPORTIVE


L'articolo 217, comma 1, del Decreto "Rilancio", al fine di far fronte alla crisi economica del settore sportivo determinatasi a seguito delle misure di contenimento e gestione dell'emergenza epidemiologica da COVID-19, ha istituito il "Fondo per il rilancio del sistema sportivo nazionale", che prevede che una quota pari allo 0,5% del totale della raccolta da scommesse relative a eventi sportivi di ogni genere, anche in formato virtuale, effettuate in qualsiasi modo e su qualsiasi mezzo, sia on-line, sia tramite canali tradizionali, venga versata all'entrata del bilancio dello Stato e resti acquisita all'erario. Con la Risoluzione n. 67/E del 20 ottobre 2020 l'Agenzia Entrate ha istituito, su richiesta dell'Agenzia delle Dogane e dei Monopoli - Direzione Giochi, il codice tributo per consentire il versamento, tramite il modello "F24 Accise", delle suddette somme. Si tratta del codice "5478" denominato "Riscossione entrate derivanti dal versamento dello 0,5 per cento della raccolta delle scommesse sportive, anche virtuali, per il sostegno al sistema sportivo - articolo 217, comma 2, decreto-legge n. 34 del 2020". Fonte: https://www.agenziaentrate.gov.it
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