Art. 4 paragraph 4, second sentence, of Presidential Decree 633/72 excludes from VAT the tax the sports training activity carried out by ASDs, if provided, against specific fees, towards members or other associations that perform the same activity and who are part of a single local or national organization, their respective associates and the “members of the respective national organizations”. The provision is in force until 31 December 2023. However, this activity is relevant for VAT purposes and, therefore, subject to the standard VAT rate when carried out with respect to subjects who do not have the status of associates nor are members of the respective national organizations.
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