The sports reform: the main tax changes

14 July 2023

The sports reform, which came into effect on July 1, 2023, with Legislative Decree 5.10.2022 No. 163, has introduced significant changes and variations at the tax level.

Among the many innovations, the reform has established that the by-laws of amateur sports associations and organizations must contain certain fundamental elements for sports recognition, and their adjustment is mandatory by December 31, 2023, under penalty of automatic removal from the Business Register.

The main changes introduced by the new corrective decree concern the definition of the corporate purpose in relation to the main exercise of amateur sports activities and the redefinition of the concept of non-profit nature.

The reform has also provided for the possibility of carrying out secondary and instrumental activities, with limits and criteria defined by a subsequent implementing decree. Incompatibility has been extended to positions held in other associations or amateur sports organizations.

Simplifications have been introduced for race directors, who no longer require an employment contract and can receive lump sum reimbursements for expenses incurred.

Among other novelties, starting from January 1, 2024, there is the introduction of an exemption from VAT (also) for educational and training activities carried out by organizations recognized by CONI (Italian National Olympic Committee) and non-profit sports entities registered in the National Register of Sports Activities.

Another significant change concerns the modification of the regulations on sports employment relationships, specifically:

  • The increase from 18 to 24 hours for which sports work is presumed to be a coordinated and continuous collaboration, up to which there is no presumption of subordinate work.
  • The possibility for administrative and managerial activities provided to ASDs (Amateur Sports Associations) and SSDs (Sports Promotion Bodies) to be subject to coordinated and continuous collaboration contracts.
  • Exemption from taxable income for amateur sports work compensation, up to an overall annual amount of €15,000.

Some provisions also concern workplace safety and minors, including the definition of provisions on medical checks for sports workers, which is postponed to a subsequent decree, and the exemption from the obligation of a medical examination for sports workers who receive annual compensation below €5,000.

Finally, it is envisaged that ministerial decree will establish the remuneration and related tariff references for the determination of insurance premiums at INAIL (National Institute for Insurance against Accidents at Work).

In light of the new regulations, the correct classification of employment relationships in the amateur sports field can only be determined on a case-by-case basis, analyzing the characteristics and specific methods of performance and activities carried out by each worker/collaborator. If the conditions are met, the contractual classification should fall into one of the following categories:

  • Subordinate employment;
  • Coordinated and continuous collaboration;
  • Self-employment with the worker holding a VAT number;
  • Occasional self-employment.

These tax changes and variations represent an important shift in the sports landscape, aiming to promote the development and practice of sports activities in the near future.

For further information and support regarding the Sports Reform, please contact our experts.

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