Italy implements new tax exemptions for amateur sports

New fiscal regulations in Italy are reshaping the tax landscape for amateur sports organizations. Under Decree 38, which came into effect on March 28, amateur athletes can benefit from a tax exemption on competition prizes up to a maximum of 300 euros per year for 2026. However, this exemption is strictly limited to athletes and expressly excludes coaches and technical staff.

A critical detail of this regulation is that the 300-euro limit acts as a threshold for the entire annual amount rather than a partial allowance; exceeding this limit triggers retroactive taxation on all sums received.

Additionally, the Agenzia delle Entrate has issued Circular 7/E to clarify the application of Legislative Decree 36/2021. This guidance confirms that the 15,000-euro annual tax-free threshold applies to all types of income, including remuneration for sports workers under subordinate employment contracts. The circular also addresses expense reimbursements for volunteers, which remain non-taxable up to a limit of 400 euros per month for specific events.