{"id":1961,"date":"2020-06-26T09:53:10","date_gmt":"2020-06-26T07:53:10","guid":{"rendered":"http:\/\/www.creativecompany.it\/gslex\/?p=1961"},"modified":"2022-12-06T16:32:11","modified_gmt":"2022-12-06T15:32:11","slug":"odv-e-aps-chiarimenti-dal-ministero-del-lavoro-su-imposta-di-registro-e-devoluzione-del-patrimonio","status":"publish","type":"post","link":"https:\/\/gslex.net\/en\/articoli\/odv-e-aps-chiarimenti-dal-ministero-del-lavoro-su-imposta-di-registro-e-devoluzione-del-patrimonio\/","title":{"rendered":"OdV e APS: chiarimenti dal Ministero del Lavoro su imposta di registro e devoluzione del patrimonio"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: justify;\">The Ministry of Labor has provided two important clarifications with reference to articles 82, paragraph 3, and 101, paragraph 8 of the Third Sector Code.<\/p>\n<p style=\"text-align: justify;\">The first principle stated is the following: the exemption from registration tax on the deeds of association of associations set up as voluntary organizations is also applicable pending registration in the RUNTS.<\/p>\n<p style=\"text-align: justify;\">A second question pertains to the effects on the assets of a social promotion association, registered in one of the registers referred to in article 7 of law n.383\/2000 and simultaneously in possession of the status of ONLUS, deriving from the will of the same entity , when adapting its statute pursuant to article 101, paragraph 2 of the Code, to give immediate effect to all statutory changes in line with the new provisions on ODA even if these should prove incompatible with the provisions of Legislative Decree no. Legislative Decree 460\/1997 and if this were to lead to the loss, with immediate effect, of the status of ONLUS and the related concessions. The Ministry clarified that, in the present case, the organization, as it is registered in the APS register, continues, even in the transitional period, to be legitimately considered as ETS (pursuant to article 101, paragraph 2 of the Code). The transmigration procedure referred to in article 54 of the Code will apply to the same organization, as APS, at the time the RUNTS is operational, following which, the regional and provincial offices of the RUNTS will carry out the checks aimed at ascertaining the existence of the requirements for registration in the Single Register: pending these checks, the subject already registered in the pre-existing APS register continues to benefit, by express provision of the law (article 54, paragraph 4), from the rights deriving from the status of APS. Only in the event that the APS, formerly an ONLUS, at the end of the above checks, does not meet the requirements for registration in the RUNTS (in the APS section or in another section of the RUNTS itself) and intends to continue operating at pursuant to the civil code, the obligation to devolve the assets will be triggered, within the quantitative limits of the increase achieved in the years in which he was in possession of the subjective qualification legitimizing the preferential treatment. The same solution was accepted by the Revenue Agency.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2022\/12\/Nota-4314-del-18052020-art82-co3-e-art101-co8-Codice-Terzo-Settore.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Download PDF<\/span><\/a><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":3956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1,77],"tags":[],"class_list":["post-1961","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articoli","category-terzo-settore"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - 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