Budget law, what changes in sport: taxes, Coni, physical education in elementary school

The 2022 Budget Law was approved by the Senate. In fact, the text is now armored because the government will place trust in the Chamber where the goal must be crossed by 31 December. The long articulated contains various provisions concerning the world of sport.

installments

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The much-invoked suspension and installment of contributions and tax payments concerns the whole system, from professional clubs to amateur ones, from federations to promotional bodies. The reference area is that of the first four months of 2022, which can be paid in a single payment on 30 May or spread over seven months (for the first half) and by the end of the year (for the second). The “freeze” is estimated at 444 million euros. And obviously it is the measure that most interests the world of football and had been repeatedly requested by the FIGC and sponsored by Undersecretary Valentina Vezzali.

autonomous cones

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Confirmed to Malagò’s satisfaction and after an agitated final sprint, the solution of the transfer of the employment contract for the employees who will land at Coni, again endowed with full administrative autonomy. In practice, within the “perimeter” of 165 units and 45 million of the annual funding, it will be possible to maintain the same conditions in the transition from private (Sport and health, albeit 100% owned by Mef) to the public (Coni). The law provides that the law will apply to the staff currently “in use” who lend their work to Coni, while on the staff employed in the service contract there must be an agreement between Coni and Sport and Health in the next 20 days.

untaxed profits

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Another measure that will make football happy is that on the tax deduction for IRAP and IRES purposes of the profits of the federations and other sports bodies. It is estimated that the FIGC will therefore be able to distribute new revenue in the system which can be calculated between 10 and 12 million euros (but 20 percent must be spent on nurseries and infrastructures). For professional clubs there is also the tool of the “professionalizing apprenticeship” which will allow tax relief up to 23 years for the companies that help study paths and work placements for the end of their career. Here there must be an implementing decree to define the salary ceiling beyond which the measure does not trigger (it is an opportunity especially for the C series).

small twist

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Then there is the (small) turning point of the introduction of the physical education teacher in primary school. The original version of the provision, which provided for certain funding for the operation until 2033 with a hypothesis for about 4500 hires, was deflated by the hostility of generalist teachers (who feared a “secondary action of the primary school) and some forces policies. Now the norm exists but its uncertain funding is substantially delegated to demographic turnover (fewer professorships and therefore fewer teachers who retire to replace). In theory, we should start with the fifth grade in 2022-2023 and the fourth in 2023-2024. But it’s tough. We hope our pessimism can be proven wrong.

f1 and swimming

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There are also some specific measures. In particular, there are 10 million a year until 2025 at Aci for the two Formula 1 Grand Prix of Imola and Monza. And Monza will have 5 million for 2022 and 15 for 2023 for the centenary of the racetrack. There will then be 20 million, in the next two years they will be used for the renovation of the bobsleigh and luge track for the 2026 Olympics. The work will cost a total of 60 million. Also expected 5 million for the European swimming championships (at the Fin) and 600 thousand euros for the Giro d’Italia Under 23 (at Federciclismo). In the list there are also 600 thousand euros for the comprehensive institute “Pietro Paolo Mennea” of Barletta for the fight against marginality. Other interventions are present – three million euros in three years – for the anti-seismic refurbishment of the gymnasium of the “Leopardi” school in Trofarello, in the province of Turin.

reviewers

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Finally, a novelty for the auditors of the federations. Without prejudice to Coni’s power of control and commissioning in the event of regularity, the Government Authority will appoint a member of the college.