By Tommaso Fonti, LL.M. and Gabriele Del Bianco – Taxation and Global Mobility Department – Sports Law Area
On 20 September 2023, the Chamber of Deputies unanimously amended Article 33 of the Constitution, which states: ‘The Republic recognises the educational, social and psychophysical wellbeing-promoting value of sporting activity in all its forms’.
The aforementioned amendment and the recent reform of sport (Legislative Decree 36/2021, amended by Legislative Decree 120/2023) show how sport is an increasingly strategic sector of fundamental importance in Italy.
Professional and amateur sports clubs, sports workers and, in general, all actors in the world of sport must adapt to the aforementioned changes in the civil, labour, administrative, fiscal and social security spheres, also taking into account the specific rules adopted by the respective sports affiliation bodies.
Our professionals have competence in assisting all the players in the sports world in adapting to the provisions introduced by the reform, as well as in verifying the possession of the necessary requisites to benefit from the relative tax breaks.