The Amateur Sports Associations (ASD) and the Amateur Sports Companies (SSD) represent one of the most dynamic realities in the Italian sports scene. Despite their widespread presence, many organizations do not fully exploit the tax benefits provided by the regulations, designed precisely to lighten the tax burden and simplify administrative management.
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Who can access the tax benefits
The ASDs and SSDs that, in the previous tax year, recorded commercial revenues not exceeding 400,000 euros can benefit from the advantages. The package of benefits includes:
- flat-rate determination of taxable income;
- facilitated VAT calculation;
- accounting and declaration simplifications;
- reduction of obligations for certification of receipts.
Differences between ASD and SSD
Amateur Sports Association
It is a non-profit entity, founded on an associative and democratic relationship. There is no “owner”: all members have equal rights. The president represents the association with limited personal liability. Low management costs and simple establishment (often a private registered agreement is enough).
Amateur Sports Company
It is a capital company, often an Srl, while maintaining the non-profit purpose. Liability is limited to the invested capital. More complex structure, with higher establishment and management costs. Requires a notarial deed, registration with the Business Register, and share capital. Both must be registered with the RASD – National Register of Amateur Sports Activities and access the same tax benefits.
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Tax news from January 1, 2026
2026 introduces significant changes for ASD and SSD:
- Elimination of tax exemption on income from two annual events (limit 51,645.69 euros).
- Removal of the cash payment limit over 1,000 euros, now aligned with the general regulation.
- Transition from “exclusion” to “VAT exemption” for services rendered: benefits remain, but administrative obligations increase.
Facilitated tax regime: Law 398/1991
Law 398/1991 is the cornerstone of tax benefits for amateur sports.
Taxable income IRES
- Application of a 3% profitability coefficient on commercial revenues.
- IRES rate at 24% on the income thus determined.
- For non-profit SSDs all income is included.
- For non-commercial ASDs, total income derives from land, capital, business, and other income.
VAT benefits
- ASDs and SSDs without profit purposes apply a flat-rate deduction of 50% of the tax, as provided by art. 74, paragraph 6, DPR 633/1972.
How to join the facilitated regime
To access 398/1991, if revenue limits are respected:
- prior communication to SIAE;
- communication to the Revenue Agency.
- The request must be sent before the start of the calendar year in which the regime is intended to be applied.
Failure to communicate to SIAE
The Revenue Agency circular clarifies that:
- the benefit does not lapse if the association has acted conclusively and sent the communication to the Agency;
- the penalty from 250 to 2,000 euros remains (art. 11, Legislative Decree 471/1997).
Communication to the Revenue Agency
It must be made using the same methods as the income tax return, through the VO section of the VAT return.
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The option is valid for 5 years, unless revoked.
Exemptions and obligations from 2026
With the transition to VAT exemption, some obligations change.
Exemptions provided by 398/1991
- no accounting records;
- no invoicing (except sponsorships, TV/radio rights, advertising);
- no receipts or fiscal receipts;
- no VAT declaration.
Obligations to comply with
- keep and number purchase invoices;
- record commercial receipts by the 15th of the following month;
- pay quarterly VAT by the 16th of the second following month;
- separately note non-taxable income, capital gains, and intra-community transactions.
️ Benefits on indirect taxes
ASDs and SSDs registered with RASD also benefit from:
- Exemption from stamp duty on deeds, contracts, applications, and documents (including lease contracts and agreements for sports facilities).
- Fixed registration tax of 200 euros for constitutive acts and transformations.
- Facilitated regime for sponsorships: full deductibility up to 200,000 euros annually, with full VAT deductibility for the sponsor.
