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Costituire un associazione PDF Stampa E-mail
Scritto da Giuseppe Merante   
Per costituire una associazione sono necessari i seguenti documenti:

Il Codice fiscale si richiede presso l'Agenzia delle Entrate territorialmente competente (facendo riferimento alla sede legale dell'associazione per l'individuazione) con il modulo AA5 e contestualmente il Codice Fiscale viene rilasciato. Deve inoltrare la richiesta il Rappresentante Legale dell'associazione o un suo delegato, provvisto quindi, di delega e fotocopia della Carta d'identità del Presidente.

E' molto importante ricordare che, tra gli adempimenti formali dell'associazione, durante la vita associativa, vi è quello di aggiornare l'Agenzia delle Entrate, sempre con il medesimo modulo, di ogni variazione che si opera relativa alla richiesta di C.F. ad esempio, cambiamento del nome, della sede, del Presidente, etc. sono modifiche da comunicare entro 30 gg. All'Agenzia delle Entrate: non verrà modificato il C.F. attribuito, ma verranno aggiornati i dati relativi.

Una associazione può essere costituita con atto pubblico o scrittura privata autenticata, presso un notaio che conferisce certezza legale all'atto, o con scrittura privata registrata, cioè registrando atto costitutivo e statuto all'Ufficio del Registro presso l'Agenzia delle Entrate.
La registrazione si ottiene alla consegna del modulo n. 69 "Richiesta di registrazione", riportato di seguito, unitamente a originale e copia di atto costitutivo e statuto e ricevuta dell'avvenuto pagamento tramite F23 bancario dei tributi dovuti per la registrazione.

Le spese per la registrazione sono le seguenti:

  • OdV: Tributi vari (5,16 Euro)
  • APS: Imposta di registrazione (168,00 Euro), Tributi vari (5,16 Euro),
    Imposte di bollo (una marca da bollo da 14,32 Euro ogni 100 righe del documento)
  • ONLUS: Imposta di registrazione (168,00 Euro), Tributi vari (5,16 Euro)
Una associazione costituita con scrittura privata registrata è regolarmente costituita e può operare senza ulteriori adempimenti, l'atto pubblico è obbligatorio per la costituzione solo qualora l'associazione intendesse richiedere il riconoscimento della personalità giuridica.
Per accedere a contributi e godere di agevolazioni fiscali, l'associazione deve iscriversi negli appositi registri.
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