Agenzia delle Entrate clarifies tax rules for amateur sports

The Agenzia delle Entrate has issued Circular 7/E to clarify tax rules for amateur sports associations (ASD) and sports companies (SSD) following recent sports reforms.

A key provision establishes a €15,000 annual threshold for non-taxable compensation for amateur sports workers. This limit applies regardless of the contract type, including employees; only amounts exceeding €15,000 are subject to standard tax regulations.

For sports volunteers, lump-sum reimbursements for events can reach €400 per month. However, these reimbursements count toward the €15,000 threshold. If a volunteer has already reached this limit through other amateur sports self-employment income, the reimbursement becomes fully taxable and subject to withholding tax.

Additionally, the circular addresses the status of sports companies. SSDs organized as capital companies or cooperatives must maintain a strict prohibition on the indirect distribution of profits in their bylaws to continue benefiting from specific tax regimes.