Grants for professional sport and top-flight sport (settlement)

This is the application submitted by sports associations or clubs, public limited companies and limited liability companies that have been awarded a grant to cover expenses relating to professional sport at the highest level.

The grant is paid at a rate of 50 per cent of eligible expenditure and, in any event, up to the limit of the grant awarded, the operating loss or the operating deficit.

The grant is provided for under Article 17 of Provincial Law No. 4 of 21 April 2016, ‘Provincial Law on Sport 2016’, whilst professional sporting activities are defined by Law No. 91 of 23 March 1981 ‘Provisions governing relations between clubs and professional sportspeople’.

The applicant must have previously submitted an application for a grant, and the grant must have been awarded to them by a decision of the head of the provincial department responsible for sport.

Sports associations and clubs, public limited companies and limited liability companies that have submitted an application for a grant and to which the requested grant has been awarded by decision of the head of the provincial department responsible for sport.

The application must be signed by the legal representative of the sports organisation.

The application for payment of the contribution must be submitted using the editable form provided by the administration and sent as a static PDF or JPG file to the certified email addressserv.sport@pec.provincia.tn.it.

1. A fully completed, dated and signed application for final settlement.
2. A final report on professional or top-flight sporting activities, dated and signed.
3. Final report on activities to promote and popularise sport, dated and signed.
4. Final financial statement for professional or top-flight sporting activities, dated and signed.
5. List of expenditure documents on the prescribed form, in both PDF and spreadsheet formats, dated and signed.
6. Information notice pursuant to Articles 13 and 14 of EU Regulation No 679 of 2016, dated and signed.
7. A photocopy of the applicant’s identity document, if the application is signed by hand on a scanned document and not in the presence of the relevant staff member.

In the case of a grant exceeding 78,000 euros, in addition to the documents listed above:
a) a report from the internal audit body, in which at least the chairperson is registered in the register of auditors or the register of chartered accountants;
or
b) a sworn expert report by a person registered in the register of auditors or the register of chartered accountants or certified public accountants;
or
c) a report issued by an audit firm as referred to in Law No. 1966 of 23 November 1939.

The report or expert opinion must certify:
i. the accuracy of the information contained in the explanatory report;
ii. the existence and correctness of the documentation substantiating the income and expenditure set out in the financial statement submitted;
iii. that the income received and expenditure incurred are attributable to the financial year during which the grant was awarded and to the activity for which the grant was awarded;
iv. that the expenditure incurred is consistent with the eligibility criteria for the grant;
v. the criteria adopted for the allocation and classification of revenue and general expenditure.

The application for payment must be submitted upon completion of the project and, unless otherwise specified, by 31 December of the year following that in which the grant application was submitted.