Settore sportivo dilettantistico

http://www.agenziaentrate.gov.it/wps/wcm/connect/40a78f804f6142e18b80abafb2e2c031/CIR9e+del+24+04+13+_2_.pdf?MOD=AJPERES&CACHEID=40a78f804f6142e18b80abafb2e2c031