Things
Tax credit recognized to individuals who make donations for the promotion and organization of sporting events and activities and for the enhancement of sports facilities.
Who is it aimed at?
Companies, foundations and individuals. Intervention projects located in Friuli Venezia Giulia, promoted by Accredited Promoters, identified pursuant to article 16 of DP Reg. no., can be financed. 175/2023 (Sport bonus regulation) and whose economic value is not less than: a) 10,000.00 euros for interventions aimed at organizing sports activities; b) 30,000.00 euros for interventions aimed at promoting sports activities ;c) 40,000.00 euros for interventions aimed at enhancing the sports facilities. By organization of sporting activity we mean: organization of an event characterized by one or more connected sporting competitions, of a competitive or amateur nature. By promotion of sporting activity we mean: any form of physical activity promoted and organized by promoters accredited pursuant to art. 13 of the DP Reg. n. 175/2023 (Sport bonus regulation), included in the calendars of sports organizations or in autonomous sports annuities, exercised in groups or individually by natural persons attributable to the same subjects and practiced both for competitive competitive purposes and with the aim of improving the condition psycho-physical, the development of social relations and intercultural integration, encouraging fair competitiveness and the improvement and diffusion of active lifestyles. The financeable projects will be included in the appropriate list which will be approved by decree of the central director responsible for sports.
What does it predict
Contribution equal to 40% of the donation, granted in the tax credit formula.
