The Law No. 106 of 29 July 2024, converting Decree Law No. 71 of 31 May 2024, includes urgent provisions on sports among other things. The law confirms new regulations regarding public administration employees engaged in sports activities and the management of expense reimbursements for volunteer workers.
For public administration employees, changes have been made to the regulations on sports work performance. Now, for cases where the total compensation does not exceed €5,000 per year, employees can engage in sports work based on a simple prior notification, instead of requiring authorization from their administration. Additionally, a new provision requires the timely and specific communication to public administrations by entities paying compensation to public employees for sports work. These communications must be made within thirty days following the end of each year, or upon the termination of employment if it occurs earlier. This obligation applies only to cases where compensation exceeds €5,000 per year.
Furthermore, there is an amendment to the provisions concerning the taxation of income from sports activities not classified as dependent or coordinated and continuous collaboration. This amendment ensures a clear distinction for tax purposes between habitual and occasional activities.
Regarding volunteer sports performance, the law completely alters the regulations on reimbursements for volunteers’ sports activities. Volunteers can now receive fixed reimbursements up to a total of €400 per month, with no other form of remuneration allowed. The competent entity must specify the types of expenses and volunteer activities eligible for fixed reimbursement through its deliberations. Reimbursements can now also be granted for activities performed in the volunteer’s municipality of residence, whereas previously they were only eligible for documented expenses related to food, lodging, travel, and transportation incurred outside the residential municipality of the recipient volunteer, or for self-certified expenses.
Although reimbursements to volunteers do not count as income, they are included in the calculation of earnings for the application of maximum exclusion limits from the taxable base for social security contributions and income taxes, limits set for certain types of compensation for sports work in the amateur sports sector. Additionally, there is now a mandatory communication requirement for fixed reimbursements provided to volunteers. Entities providing reimbursements to volunteers must communicate the recipients’ names and amounts paid through the National Register of Amateur Sports Activities by the end of the month following the quarter in which the volunteer’s sports activities were conducted. This communication is promptly made available to the National Labour Inspectorate, the National Social Security Institute (INPS), and the National Institute for Insurance against Accidents at Work (INAIL) within their respective areas of competence. This communication is facilitated through the National Digital Data Platform, as well as the Public Connectivity and Cooperation system.
