Open a private club. Fourth part.

September 16, 2010 | Doing business

We continue to talk about the creation of a private club, speaking about the characteristics that we mentioned in last episode: ideal location of the circle and tax advantages. We begin our discussion with the first aspect: the location, or rather the location of the club. It is rumored that one of the private club business is booming, but it is true that they are many throughout the country and abroad.


The secret of success of a private club, is therefore to be able to create innovative services and know how to choose the right place. The main purpose of the activity should be to encourage the meeting and socializing among members, so a tourist location, equipped with swimming pool, could make the difference. To exclude small towns, rather than medium-and large areas of high tourist attraction and presence. A private club, in an area of sea which combine food service and club, or pool, would be ideal. Certainly, more the area is requested and more costs go up, but we suggest you bring them down to what was said in the third part of our report. The private club also enjoys tax advantages, since it falls in the legal status of the Association.


Constitute an association, does not cost much, apart from the charter prepared by the notary, saying that for the rest, otherwise it can be done at no cost. In its specific nature, the private club can be defined as an association for social promotion and the rules relating to tax benefits are those pertaining to this particular type of society. Associations of Social Promotion (ODA) actually are voluntary and are subject to the same tax benefits for non-profit organization. The private club is not really a volunteer center, but a place that serves a common purpose among its members. In the category of APS, also we find,the movements and associations such as unions and parties. This type of association may provide a remuneration for its members, although not for commercial purposes and may not limit the number of members. So a private club that wants to expand his “tour” of users and can avoid to limit the number of its members. Falling within these features, can to qualify for tax relief under Article 20 of Law 383/2000. The Act provides that an APS can receive free gifts and bequests that are not taxed. The APS, can eligible for loans, but to get all these benefits must be enrolled in special records that attest to the associationist nature.


Another rule establishing facilitation the tax, is 398/91 which governs the tax treatment for local non-profit associations and amateur sports, the rules also apply to private clubs. The amounts and fees paid by members are not taxable. While are taxed, the additional pay done from the members for the provision of goods and services. But are not taxed, in this case, the payment of the additional allowances in respect of supply of goods and services is for reasons specified elsewhere by law, you may qualify for tax exemptions. The tax exemption for the payments supplementary of the associates, start, if they are part of the implementation of institutional purpose, then payments for theme nights to promote socialization and meeting (provided in the statute), courses, sporting events, travel arrangements.

They remain taxable and considered businesses, the following services: supply of new goods manufactured for sale, water supply, gas, electricity, steam fairs and exhibitions management, port and airport services, commercial advertising, telecommunications and broadcasting circulars. The exemption and the definition of non-trade concerns, however, only the income tax. For VAT purposes, all services provided are commercial activities. We hope that with this discussion on the fiscal and regulatory, is clearer how to create a private club. We salute you and give you an appointment the next report with a new topic devoted to business creation. Follow us…

Rosalba Mancuso

Sources of images: @ N00/2904398575

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