{"id":1337,"date":"2025-12-19T12:55:00","date_gmt":"2025-12-19T11:55:00","guid":{"rendered":"https:\/\/studiodagostini.com\/?p=1337"},"modified":"2025-12-19T14:02:54","modified_gmt":"2025-12-19T13:02:54","slug":"vat-exemption-for-associations","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2025\/12\/19\/vat-exemption-for-associations\/","title":{"rendered":"VAT Exemption for Associations"},"content":{"rendered":"<p>As a supplement to the circular of 21 October 2025, we report that Article 6 of Legislative Decree 186\/2025, published in the Official Gazette last Friday 12 December 2025, postponed to <strong>1 January 2036<\/strong> (as opposed to 1 January 2026) the date from which the new VAT exemption regime (instead of the exclusion regime) will apply to transactions carried out by associations, pursuant to Article 5, paragraph 15-quater, of Decree-Law 146\/2021.<\/p>\n<p><!--more--><\/p>\n<p>Accordingly, subject to subsequent modifications, <strong><u>supplies of goods and services made against specific consideration or additional contributions<\/u><\/strong>, in accordance with their institutional aims, by political, trade union, religious, welfare, cultural, amateur sports, social promotion and extracurricular personal training associations, <span style=\"text-decoration: underline;\"><strong>in respect of members, associates, participants and associations<\/strong><\/span> carrying out the same activity and belonging to a single local or national organisation, as well as their members, associates or participants and members of their respective national organisations, <strong><u>will continue to benefit from the tax exclusion under Article 4(4) of Presidential Decree 633\/1972<\/u><\/strong>.<\/p>\n<p>Entities that do not, therefore, have a VAT number to date, as they do not carry out any commercial activity, <strong><u>not<\/u><\/strong> will no longer be obliged to carry the same from 1 January 2026 if they only carry out the above-mentioned transactions.<\/p>\n<p>&nbsp;<\/p>\n<p>While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ad integrazione della circolare del 21 Ottobre 2025, segnaliamo che l\u2019art. 6 del D.Lgs. 186\/2025, pubblicato in Gazzetta Ufficiale lo scorso venerd\u00ec 12 Dicembre 2025, ha posticipato al 1\u00b0 Gennaio 2036 (rispetto al 1\u00b0 Gennaio 2026) il termine a decorrere dal quale trover\u00e0 applicazione il nuovo regime di esenzione IVA (in luogo di quello di [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1337","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1337","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=1337"}],"version-history":[{"count":1,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1337\/revisions"}],"predecessor-version":[{"id":1338,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1337\/revisions\/1338"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=1337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=1337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=1337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}