{"id":4953,"date":"2023-03-10T19:11:32","date_gmt":"2023-03-10T18:11:32","guid":{"rendered":"https:\/\/gslex.net\/?p=4953"},"modified":"2023-03-10T19:11:32","modified_gmt":"2023-03-10T18:11:32","slug":"superbonus-per-onlus-odv-e-aps-e-compensi-agli-amministratori-chiarimenti","status":"publish","type":"post","link":"https:\/\/gslex.net\/en\/articoli\/superbonus-per-onlus-odv-e-aps-e-compensi-agli-amministratori-chiarimenti\/","title":{"rendered":"Superbonus per Onlus, OdV e APS e compensi agli amministratori: chiarimenti"},"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-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: justify;\">L\u2019Agenzia delle Entrate con la <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/4988552\/Circolare+10bis+art+119+dl+34+2020.pdf\/b367ac4c-252c-5887-63d5-f8ca69e20218\" target=\"_blank\" rel=\"noopener\">circolare n. 3\/E dell\u20198 febbraio 2023<\/a>, dopo aver chiarito l\u2019ambito di applicazione soggettivo e oggettivo dell\u2019art. 119 co. 10-<em>bis<\/em> del Decreto Rilancio (<em>v.<\/em> news del <a href=\"https:\/\/gslex.net\/en\/articoli\/superbonus-per-onlus-odv-e-aps-precisazioni-sullambito-soggettivo-di-applicazione-dellart-119-co-10-bis-del-decreto-rilancio\/\" target=\"_blank\" rel=\"noopener\">16 febbraio 2023<\/a> and <a href=\"https:\/\/gslex.net\/en\/articoli\/superbonus-per-onlus-odv-e-aps-precisazioni-sullambito-oggettivo-di-applicazione-dellart-119-co-10-bis-del-decreto-rilancio\/\" target=\"_blank\" rel=\"noopener\">3 marzo 2023<\/a>), ha fornito ulteriori precisazioni sul divieto di percezione di compensi degli amministratori.<\/p>\n<p style=\"text-align: justify;\">Come gi\u00e0 avuto modo di far presente nella <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/4495900\/Circolare+Superbonus++23.06.2022.pdf\/e7a29cee-4864-5dcb-b335-aa21518d0ea1\" target=\"_blank\" rel=\"noopener\">circolare 23\/E del 23 giugno 2022<\/a>, l\u2019Agenzia delle Entrate ha chiarito che la condizione di gratuit\u00e0 della carica deve sussistere sin dalla data di entrata in vigore della disposizione in commento (1\u00b0 giugno 2021) e deve perdurare per tutto il periodo di fruizione dell\u2019agevolazione.<\/p>\n<p style=\"text-align: justify;\">Ne consegue che non sar\u00e0 possibile avvalersi del Superbonus con le modalit\u00e0 previste dall\u2019art. 119 co. 10-<em>bis<\/em> anche qualora, dopo la citata data di entrata in vigore:<\/p>\n<ul style=\"text-align: justify;\">\n<li>venga adottata una delibera del CdA che stabilisca la gratuit\u00e0 della carica degli amministratori;<\/li>\n<li>gli amministratori provvedano a restituire i compensi e\/o a rinunciare alle indennit\u00e0 previste nello statuto.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Da ultimo, l\u2019Agenzia delle Entrate ha precisato che il rispetto della detta condizione di gratuit\u00e0 non viene meno nel caso in cui un membro del CdA percepisca compensi a diverso titolo: ad esempio per lo svolgimento di attivit\u00e0 di lavoro dipendente.<\/p>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":12,"featured_media":4948,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1,80,77],"tags":[93,107,106,105],"class_list":["post-4953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articoli","category-enti-non-profit","category-terzo-settore","tag-aps","tag-odv","tag-onlus","tag-superbonus"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - 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