Come Aprire una ASD di Softair in Italia

Una Associazione Sportiva Dilettantistica è un ente associativo che ha come scopo la promozione dell’attività sportiva tra amatori. Si possono definire ASD (Associazioni Sportive Dilettantistiche) quelle associazioni che svolgono attività sportive ritenute dilettantistiche dai regolamenti del CONI, e che vengono registrate nell’apposito albo tenuto dal CONI. Per beneficiare della legislazione fiscale di favore prevista per tali enti, è necessaria l’iscrizione alla federazione sportiva FIGT ASNWG, e successivamente all’albo del CONI.

Cosa Fare:🤔

◈Stabilire gli scopi dell’associazione e l’attività sportiva praticata. Sono previsti almeno tre soci fondatori, che formeranno il primo consiglio direttivo;

◈Preparare in duplice copia originale, l’atto costitutivo e lo statuto, necessari per creare una associazione sportiva, inserendo tutti i requisiti previsti dal codice civile, dalla legge fiscale (TUIR) e dalla legge 289/2002, art. 90, che regola i requisiti delle associazioni sportive dilettantistiche.

Passaggi Burocratici:📝🗄️🗃️

◈Rivolgersi all’Agenzia delle Entrate per la registrazione dell’associazione (indispensabile per ottenere i benefici fiscali previsti dal nostro ordinamento). Richiedere l’attribuzione del codice fiscale ; pagare la tassa di registro ; acquistare i bolli da applicare a gli atti ; quindi presentare l’atto costitutivo e lo statuto in duplice copia.

Effettuare l’iscrizione al registro della Federazione Sportiva Nazionale FIGT ASNWG quindi iscrivere l’associazione al registro telematico del CONI. Essa risulterà così costituita e potrà beneficiare delle agevolazioni fiscali.

◈Per fondare una ASD non è necessario un atto notarile ne un riconoscimento governativoLa procedura suddetta è essenziale per ottenere i benefici fiscali previsti dalle leggi tributarie e per tutelare civilmente l’associazione e i suoi soci.

◈Nello statuto e nell’atto costitutivo e nell’associazione sono considerati indispensabili:⚠️

  • la denominazione dell’ente;
  • lo scopo;
  • la sede legale;
  • il patrimonio;
  • l’organizzazione;
  • le norme sull’ordinamento e sulla amministrazione;
  • i diritti e gli obblighi degli associati e le condizioni per la loro ammissione;
  • la rappresentanza conferita al presidente o amministratore dell’ente.

Rappresentanti:👥

  1. Un presidente:🗣️ che coordina la vita associativa;
  2. Il consiglio direttivo:👤👤👤 che è l’organo esecutivo;
  3. Assemblea dei soci:👨👩👨👩 che approva il bilancio annuale e nomina gli organi associativi;

Regole da Assegnare allo Statuto:

Obbligo⚠️ di inserire nella denominazione sociale la finalità sportiva e la dizione “dilettantistica“;

Assenza di fini di lucro🚫💰 e il divieto di distribuire utili tra i soci e i terzi;

◈Rispetto del principio di democrazia interna 👥👥👥;

◈Prevedere l’organizzazione di attività sportive dilettantistiche con relative attività didattiche👩‍🏫 e di aggiornamento;

Divieto🚫 per gli amministratori di ricoprire cariche sociali in altre associazioni sportive nell’ambito della medesima disciplina sportiva;

Gratuità🚫💰 degli incarichi degli amministratori;

Devoluzione ai fini sportivi del patrimonio in caso di scioglimento;

Obbligo⚠️ di conformarsi alle norme e alle direttive del CONI, non che agli statuti e regolamenti della Federazione Sportiva Nazionale FIGT ASNWG.

L’associazione inoltre, dovrà organizzare dei corsi rivolti ad amatori e atleti dilettanti riguardanti l’attività sportiva di riferimento e anche attività sportive connesse (Preparazione Atletica, Palestra ecc.).

Agevolazioni Contemplate:

La principale agevolazione riguarda la non tassabilità🚫💰 dei corrispettivi ricevuti dai soci per frequentare i corsi sportivi organizzati dall’associazione, infatti l’attività sportiva nei confronti dei soci è considerata non commerciale🚫💲 e per svolgerla non è necessaria aprire Partita Iva. L’associazione potrà quindi ricevere i suddetti corrispettivi senza alcun obbligo fiscale, esclusa la rendicontazione tramite il bilancio annuale.

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