Italy mandates online disclosure of public funds for amateur sports clubs by June 30

Law 124 of 4 August 2017 (art. 1, §§ 125‑129) requires certain entities to publish details of public contributions they received. Amateur sports associations (ASD) and amateur sports companies (SSD) that obtained €10,000 or more in public grants, subsidies, non‑reimbursable aid or in‑kind contributions during the previous fiscal year must disclose the amounts online by 30 June each year. The disclosure must be made on the entity’s website or, for SSDs, in the integrated financial statement or a similar digital portal. Only non‑commercial contributions count; payments linked to contracts or services are excluded. For in‑kind contributions, the declared value set by the public administration is used, or a comparable market value if not specified. The deadline for contributions received in 2025 is 30 June 2026.