Regime fiscale degli enti del terzo settore
Parole chiave:
enti terzo settore, fiscalità, regime forfettario, enti non commercialiAbstract
Il regime fiscale degli Enti del Terzo settore è cambiato nel tempo, agevolazioni e criteri previsti per le Onlus ora sono stati modificati dal D.lgs. 117/2017 che ha riordinato le previsioni per Odv e Aps. L’articolo, si concentra sulla distinzione e sui parametri fiscali previsti relativi alle attività erogate dagli Enti del Terzo Settore. La decommercializzazione fiscale prevede specifici criteri relativi al modo in cui l'attività deve essere svolta. La determinazione forfettaria del reddito d’impresa con il regime forfettario per gli enti del terzo settore prevede percentuali di redditività da tenere sotto controllo. Le organizzazioni di volontariato, gli enti filantropici e le associazioni di promozione sociale prevedono regimi particolareggiati.
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Questo volume è pubblicato con la licenza Creative Commons Attribuzione - Non commerciale - Non opere derivate 4.0 Internazionale.
