Legis Audit - Guida Operativa ETS 2026<\/title>\r\n \r\n \r\n <script src=\"https:\/\/cdn.tailwindcss.com\"><\/script>\r\n \r\n \r\n <script src=\"https:\/\/cdn.jsdelivr.net\/npm\/chart.js\"><\/script>\r\n\r\n <script>\r\n tailwind.config = {\r\n theme: {\r\n extend: {\r\n colors: {\r\n legisBlue: {\r\n 50: '#e6f1f9',\r\n 100: '#cce3f3',\r\n 600: '#005994',\r\n 700: '#004a7c',\r\n 800: '#003b63',\r\n 900: '#002c4a',\r\n },\r\n gunmetal: {\r\n 50: '#f8f9fa',\r\n 100: '#f1f3f5',\r\n 200: '#e9ecef',\r\n 300: '#dee2e6',\r\n },\r\n warmNeutral: {\r\n 50: '#fdfcfb',\r\n 100: '#f7f5f2',\r\n 200: '#e3e1de',\r\n 300: '#d1cfcc',\r\n },\r\n },\r\n fontFamily: {\r\n sans: ['Inter', 'ui-sans-serif', 'system-ui', 'sans-serif'],\r\n }\r\n }\r\n }\r\n }\r\n <\/script>\r\n\r\n <style>\r\n .chart-container {\r\n position: relative;\r\n width: 100%;\r\n max-width: 650px;\r\n margin-left: auto;\r\n margin-right: auto;\r\n height: 350px;\r\n max-height: 450px;\r\n }\r\n @media (min-width: 768px) {\r\n .chart-container {\r\n height: 400px;\r\n }\r\n }\r\n \r\n .custom-scrollbar::-webkit-scrollbar {\r\n width: 6px;\r\n }\r\n .custom-scrollbar::-webkit-scrollbar-track {\r\n background: #f1f1f1;\r\n }\r\n .custom-scrollbar::-webkit-scrollbar-thumb {\r\n background: #005994;\r\n border-radius: 10px;\r\n }\r\n\r\n input[type=\"range\"] {\r\n -webkit-appearance: none;\r\n height: 8px;\r\n background: #e3e1de;\r\n border-radius: 5px;\r\n }\r\n\r\n input[type=\"range\"]::-webkit-slider-thumb {\r\n -webkit-appearance: none;\r\n height: 20px;\r\n width: 20px;\r\n border-radius: 50%;\r\n background: #005994;\r\n cursor: pointer;\r\n box-shadow: 0 0 4px rgba(0,0,0,0.2);\r\n }\r\n <\/style>\r\n\r\n \r\n<\/head>\r\n<body class=\"bg-warmNeutral-50 text-slate-800 font-sans antialiased overflow-x-hidden custom-scrollbar\">\r\n\r\n \r\n <header class=\"bg-white border-b border-warmNeutral-200 sticky top-0 z-50\">\r\n <div class=\"max-w-7xl mx-auto px-4 sm:px-6 lg:px-8\">\r\n <div class=\"flex justify-between items-center h-24\">\r\n <div class=\"flex flex-col\">\r\n <span class=\"text-2xl font-black text-legisBlue-600 leading-none uppercase tracking-tighter\">Legis Audit<\/span>\r\n <span class=\"text-[10px] text-slate-500 uppercase font-bold tracking-[0.2em] mt-1 italic\">Consulenza per il Terzo Settore<\/span>\r\n <\/div>\r\n <nav class=\"hidden xl:flex space-x-8 text-[11px] font-black uppercase tracking-widest text-slate-500\">\r\n <a href=\"#sezione1\" class=\"hover:text-legisBlue-600 transition-colors border-b-2 border-transparent hover:border-legisBlue-600 pb-1\">Sezione I: Singole Attivit\u00e0<\/a>\r\n <a href=\"#sezione2\" class=\"hover:text-legisBlue-600 transition-colors border-b-2 border-transparent hover:border-legisBlue-600 pb-1\">Sezione II: Non Commercialit\u00e0 Ente<\/a>\r\n <a href=\"#roadmap\" class=\"hover:text-legisBlue-600 transition-colors border-b-2 border-transparent hover:border-legisBlue-600 pb-1\">Decorrenza<\/a>\r\n <\/nav>\r\n <\/div>\r\n <\/div>\r\n <\/header>\r\n\r\n <main class=\"max-w-7xl mx-auto px-4 sm:px-6 lg:px-8 py-12 space-y-24\">\r\n\r\n \r\n <section id=\"intro\" class=\"max-w-4xl mx-auto text-center\">\r\n <span class=\"inline-block px-4 py-1.5 rounded-full bg-legisBlue-50 text-legisBlue-700 text-[10px] font-bold uppercase tracking-widest mb-6 border border-legisBlue-100 shadow-sm\">Focus Legis Audit<\/span>\r\n <h1 class=\"text-4xl md:text-5xl font-black text-slate-900 mb-8 tracking-tighter italic uppercase\">Guida Fiscale al Test di Commercialit\u00e0<\/h1>\r\n <p class=\"text-xl text-slate-600 leading-relaxed font-medium\">\r\n Il Titolo X del Codice del Terzo Settore ha rivoluzionato il modo in cui un Ente viene qualificato ai fini fiscali. Non si tratta pi\u00f9 solo di finalit\u00e0, ma di un rigoroso **confronto economico tra costi e ricavi**. <br>\r\n <span class=\"text-legisBlue-600 text-sm font-bold uppercase tracking-widest mt-4 block\">Testo aggiornato alla Circolare 1\/E del 19 febbraio 2026<\/span>\r\n <\/p>\r\n <div class=\"mt-8 p-4 bg-amber-50 border border-amber-200 rounded-xl text-amber-800 text-xs italic\">\r\n ⚠ <strong>ATTENZIONE:<\/strong> Il presente test ha finalit\u00e0 puramente esemplificative e non sostituisce in alcun modo l'analisi professionale di un esperto tributarista del settore.\r\n <\/div>\r\n <\/section>\r\n\r\n \r\n <section id=\"sezione1\" class=\"scroll-mt-32 space-y-12\">\r\n <div class=\"border-b-4 border-legisBlue-600 pb-4\">\r\n <h2 class=\"text-4xl font-black text-slate-900 tracking-tighter uppercase italic text-left\">SEZIONE I: Il controllo delle singole attivit\u00e0<\/h2>\r\n <p class=\"text-slate-500 font-medium mt-2\">Analisi della natura commerciale o meno delle singole Attivit\u00e0 di Interesse Generale (AIG).<\/p>\r\n <\/div>\r\n\r\n <div class=\"grid grid-cols-1 lg:grid-cols-2 gap-8\">\r\n \r\n <div class=\"bg-white p-8 rounded-3xl border border-warmNeutral-200 shadow-sm space-y-6\">\r\n <h3 class=\"text-xl font-bold text-legisBlue-600 italic uppercase\">Semplificazioni e Criteri di Aggregazione<\/h3>\r\n <p class=\"text-sm text-slate-600 leading-relaxed\">\r\n Prima di procedere al calcolo, bisogna capire se l'attivit\u00e0 pu\u00f2 essere analizzata insieme ad altre o se richiede un test isolato in base alla dimensione dell'ente.\r\n <\/p>\r\n \r\n <div class=\"space-y-4\">\r\n <div class=\"p-5 rounded-2xl bg-legisBlue-50 border border-legisBlue-100\">\r\n <h4 class=\"font-bold text-legisBlue-900 text-sm mb-2 flex items-center\">\r\n <span class=\"text-lg mr-2\">📈<\/span> Piccoli ETS (Limite Dimensionale)\r\n <\/h4>\r\n <p class=\"text-xs text-legisBlue-800 leading-relaxed\">\r\n Gli ETS con ricavi\/entrate <strong>inferiori a 300.000 euro<\/strong> hanno un'opzione semplificata: possono considerare tutte le AIG come un'unica attivit\u00e0 aggregata, facilitando enormemente la tenuta della contabilit\u00e0 analitica.\r\n <\/p>\r\n <\/div>\r\n \r\n <div class=\"p-5 rounded-2xl bg-warmNeutral-100 border border-warmNeutral-200\">\r\n <h4 class=\"font-bold text-slate-900 text-sm mb-2 flex items-center\">\r\n <span class=\"text-lg mr-2\">📋<\/span> Altri ETS di maggiori dimensioni\r\n <\/h4>\r\n <p class=\"text-xs text-slate-600 leading-relaxed\">\r\n Per gli enti che superano i 300.000 euro, il test \u00e8 per ciascuna attivit\u00e0. Tuttavia, \u00e8 ammessa l'aggregazione di attivit\u00e0 <strong>omogenee<\/strong> (che condividono personale, locali o struttura funzionale). Attivit\u00e0 eterogenee (es. Sanit\u00e0 vs Ricerca) devono necessariamente mantenere test costi\/ricavi distinti.\r\n <\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"bg-white p-8 rounded-3xl border border-warmNeutral-200 shadow-sm space-y-6\">\r\n <h3 class=\"text-xl font-bold text-slate-900 italic uppercase tracking-tighter\">Simulatore Singola Attivit\u00e0 (AIG)<\/h3>\r\n <p class=\"text-sm text-slate-600\">\r\n Inserisci di seguito ricavi e costi della AIG per verificare il rispetto del limite dell'Art. 79 co. 2.\r\n <\/p>\r\n \r\n <div class=\"space-y-4\">\r\n <div>\r\n <label class=\"block text-[10px] font-black text-slate-400 uppercase tracking-widest mb-1\">Ricavi\/Corrispettivi (€)<\/label>\r\n <input type=\"number\" id=\"aig-ricavi\" value=\"10500\" class=\"w-full bg-warmNeutral-50 border border-warmNeutral-200 rounded-xl px-4 py-3 focus:ring-2 focus:ring-legisBlue-600 outline-none font-bold text-sm\" oninput=\"updateAig()\">\r\n <\/div>\r\n <div>\r\n <label class=\"block text-[10px] font-black text-slate-400 uppercase tracking-widest mb-1\">Costi Effettivi (€)<\/label>\r\n <input type=\"number\" id=\"aig-costi\" value=\"10000\" class=\"w-full bg-warmNeutral-50 border border-warmNeutral-200 rounded-xl px-4 py-3 focus:ring-2 focus:ring-legisBlue-600 outline-none font-bold text-sm\" oninput=\"updateAig()\">\r\n <\/div>\r\n <div id=\"aig-explanation\" class=\"text-xs p-4 rounded-xl border italic text-slate-600 leading-relaxed\">\r\n \r\n <\/div>\r\n <\/div>\r\n <div class=\"chart-container h-[200px]\">\r\n <canvas id=\"aigChart\"><\/canvas>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/section>\r\n\r\n \r\n <section id=\"sezione2\" class=\"scroll-mt-32 space-y-12\">\r\n <div class=\"border-b-4 border-legisBlue-600 pb-4\">\r\n <h2 class=\"text-4xl font-black text-slate-900 tracking-tighter uppercase italic text-left\">SEZIONE II: Il controllo della Non Commercialit\u00e0 dell'Ente<\/h2>\r\n <p class=\"text-slate-500 font-medium mt-2\">Analisi della prevalenza delle entrate per determinare la qualifica fiscale dell'intero ETS.<\/p>\r\n <\/div>\r\n\r\n \r\n <div class=\"bg-white p-8 md:p-12 rounded-[40px] border border-warmNeutral-200 shadow-sm space-y-10\">\r\n <div class=\"max-w-4xl\">\r\n <h3 class=\"text-2xl font-bold text-slate-900 mb-4 italic uppercase tracking-tighter\">Guida alla Classificazione delle Entrate<\/h3>\r\n <p class=\"text-sm text-slate-600 leading-relaxed\">\r\n Un lettore non esperto potrebbe confondere i flussi finanziari. Prima di calcolare la \"Prevalenza\" (Art. 79 co. 5), \u00e8 indispensabile smistare correttamente le entrate tra il piatto \"Non Commerciale\" (A) e il piatto \"Commerciale\" (B). Ricorda: <strong>le sponsorizzazioni non pesano<\/strong> nel test di prevalenza, pur essendo tassate come reddito commerciale.\r\n <\/p>\r\n <\/div>\r\n\r\n <div class=\"grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-6 text-left\">\r\n <div class=\"p-6 rounded-2xl bg-teal-50 border border-teal-100 shadow-sm\">\r\n <h4 class=\"font-bold text-teal-900 text-[15px] mb-3 uppercase\">Piatto A: Non Commerciali<\/h4>\r\n <ul class=\"text-[11px] text-teal-800 space-y-2\">\r\n <li>• Quote associative ordinarie<\/li>\r\n <li>• Donazioni e Liberalit\u00e0<\/li>\r\n <li>• Contributi pubblici a fondo perduto<\/li>\r\n <li>• Raccolte fondi occasionali<\/li>\r\n <li>• Valore normale dei servizi gratuiti<\/li>\r\n <\/ul>\r\n <\/div>\r\n <div class=\"p-6 rounded-2xl bg-rose-50 border border-rose-100 shadow-sm\">\r\n <h4 class=\"font-bold text-rose-900 text-[15px] mb-3 uppercase\">Piatto B: Commerciali<\/h4>\r\n <ul class=\"text-[11px] text-rose-800 space-y-2\">\r\n <li>• Ricavi AIG che superano i costi (> 6%)<\/li>\r\n <li>• Attivit\u00e0 Diverse abituali (Art. 6)<\/li>\r\n <li>• Proventi da corrispettivi specifici<\/li>\r\n <li>• Vendite organizzate in forma d'impresa<\/li>\r\n <\/ul>\r\n <\/div>\r\n <div class=\"p-6 rounded-2xl bg-slate-50 border border-slate-200 shadow-sm\">\r\n <h4 class=\"font-bold text-slate-700 text-[15px] mb-3 italic uppercase\">Voci Irrilevanti<\/h4>\r\n <ul class=\"text-[11px] text-slate-500 space-y-2 italic\">\r\n <li>• Sponsorizzazioni (Tassate ma escluse dal test)<\/li>\r\n <li>• Contratti di Pubblicit\u00e0<\/li>\r\n <li>• Redditi Diversi occasionali<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"bg-slate-100 rounded-[48px] p-8 md:p-16 text-slate-900 shadow-lg border border-slate-200 relative overflow-hidden\">\r\n <div class=\"relative z-10 grid grid-cols-1 lg:grid-cols-2 gap-16 items-center\">\r\n <div class=\"space-y-12\">\r\n <h3 class=\"text-3xl font-black italic tracking-tight uppercase text-legisBlue-700\">Dashboard di Prevalenza Globale<\/h3>\r\n \r\n <div class=\"space-y-10\">\r\n \r\n <div>\r\n <div class=\"flex justify-between items-center mb-4 text-left\">\r\n <label class=\"text-[10px] font-black uppercase tracking-widest text-teal-700 italic\">Somma Entrate Piatto A (NC)<\/label>\r\n <span id=\"label-nc\" class=\"text-2xl font-mono font-bold text-slate-800\">50.000 €<\/span>\r\n <\/div>\r\n <input type=\"range\" id=\"range-nc\" min=\"0\" max=\"250000\" step=\"5000\" value=\"50000\" class=\"w-full accent-teal-600\" oninput=\"updatePrev()\">\r\n <\/div>\r\n\r\n \r\n <div>\r\n <div class=\"flex justify-between items-center mb-4 text-left\">\r\n <label class=\"text-[10px] font-black uppercase tracking-widest text-rose-700 italic\">Somma Entrate Piatto B (C)<\/label>\r\n <span id=\"label-c\" class=\"text-2xl font-mono font-bold text-slate-800\">30.000 €<\/span>\r\n <\/div>\r\n <input type=\"range\" id=\"range-c\" min=\"0\" max=\"250000\" step=\"5000\" value=\"30000\" class=\"w-full accent-rose-600\" oninput=\"updatePrev()\">\r\n <\/div>\r\n\r\n <div id=\"prev-result-box\" class=\"p-8 rounded-[32px] border-4 text-center transition-all duration-500 shadow-md bg-white\">\r\n <span class=\"text-[10px] uppercase font-black tracking-widest text-slate-400 mb-2 block italic\">Verdetto sulla natura dell'ente<\/span>\r\n <div id=\"prev-verdict\" class=\"text-3xl font-black uppercase tracking-tight italic\">NON COMMERCIALE<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n \r\n <div class=\"flex flex-col items-center\">\r\n <div class=\"chart-container\">\r\n <canvas id=\"prevChart\"><\/canvas>\r\n <\/div>\r\n <p class=\"text-[13px] text-slate-500 mt-6 max-w-sm text-center font-medium italic leading-relaxed\">\r\n Se il piatto B (Commerciale) supera il piatto A (Non Commerciale), l'ente assume natura commerciale per l'intero periodo d'imposta.\r\n <\/p>\r\n <\/div>\r\n <\/div>\r\n \r\n <div class=\"absolute top-0 right-0 w-96 h-96 bg-legisBlue-200\/20 rounded-full blur-[100px] -mr-48 -mt-48\"><\/div>\r\n <\/div>\r\n <\/section>\r\n\r\n \r\n <section id=\"roadmap\" class=\"scroll-mt-32\">\r\n <div class=\"bg-white rounded-[32px] border border-warmNeutral-200 p-10 md:p-16 shadow-sm\">\r\n <h3 class=\"text-2xl font-black text-slate-900 tracking-tight mb-8 uppercase italic text-left\">Cronoprogramma della Decorrenza<\/h3>\r\n <div class=\"relative space-y-12\">\r\n <div class=\"absolute left-6 top-0 bottom-0 w-0.5 bg-warmNeutral-200\"><\/div>\r\n \r\n <div class=\"relative pl-16 text-left\">\r\n <div class=\"absolute left-3.5 top-2 w-5 h-5 bg-legisBlue-600 rounded-full border-4 border-white shadow-lg ring-4 ring-legisBlue-50\"><\/div>\r\n <div class=\"bg-warmNeutral-50 p-6 rounded-[24px] border border-warmNeutral-200\">\r\n <h4 class=\"font-bold text-slate-900 text-[16px] mb-2 uppercase\">Biennio 2026 - 2027 (Transitorio)<\/h4>\r\n <p class=\"text-[13px] text-slate-600 leading-relaxed italic\">\r\n Regola di favore: Il mutamento di qualifica opera a partire dal periodo d'imposta **successivo** a quello in cui avviene il sorpasso dei limiti commerciali. Questo d\u00e0 all'ente il tempo di ricalibrare le attivit\u00e0.\r\n <\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"relative pl-16 text-left\">\r\n <div class=\"absolute left-3.5 top-2 w-5 h-5 bg-slate-300 rounded-full border-4 border-white shadow-md ring-4 ring-slate-50\"><\/div>\r\n <div class=\"bg-white p-6 rounded-[24px] border border-warmNeutral-100\">\r\n <h4 class=\"font-bold text-slate-900 text-[16px] mb-2 uppercase italic text-left\">Dal 2028 (Regime Ordinario)<\/h4>\r\n <p class=\"text-[13px] text-slate-500 leading-relaxed\">\r\n Il mutamento della qualifica opera nello **stesso** periodo d'imposta in cui l'ente assume natura commerciale. Non c'\u00e8 pi\u00f9 periodo di \"avviso\" o correzione.\r\n <\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/section>\r\n\r\n <\/main>\r\n\r\n \r\n <script>\r\n let aigChart, prevChart;\r\n const fmt = (val) => new Intl.NumberFormat('it-IT').format(val);\r\n\r\n function initCharts() {\r\n \/\/ AIG Chart\r\n const ctxAig = document.getElementById('aigChart').getContext('2d');\r\n aigChart = new Chart(ctxAig, {\r\n type: 'bar',\r\n data: {\r\n labels: ['Singola AIG'],\r\n datasets: [\r\n { label: 'Costi Effettivi', data: [10000], backgroundColor: '#dee2e6', borderRadius: 10 },\r\n { label: 'Ricavi', data: [10500], backgroundColor: '#005994', borderRadius: 10 }\r\n ]\r\n },\r\n options: {\r\n responsive: true,\r\n maintainAspectRatio: false,\r\n plugins: { legend: { display: false } },\r\n scales: { y: { beginAtZero: true, grid: { display: false }, ticks: { font: { size: 10 } } }, x: { grid: { display: false }, ticks: { font: { size: 10 } } } }\r\n }\r\n });\r\n\r\n \/\/ Prev Chart\r\n const ctxPrev = document.getElementById('prevChart').getContext('2d');\r\n prevChart = new Chart(ctxPrev, {\r\n type: 'doughnut',\r\n data: {\r\n labels: ['Non Commerciale (A)', 'Commerciale (B)'],\r\n datasets: [{\r\n data: [50000, 30000],\r\n backgroundColor: ['#008080', '#e11d48'],\r\n borderWidth: 0,\r\n hoverOffset: 15\r\n }]\r\n },\r\n options: {\r\n responsive: true,\r\n maintainAspectRatio: false,\r\n cutout: '80%',\r\n plugins: { \r\n legend: { position: 'bottom', labels: { color: '#475569', font: { size: 10, weight: 'bold' } } }\r\n }\r\n }\r\n });\r\n\r\n updateAig();\r\n updatePrev();\r\n }\r\n\r\n function updateAig() {\r\n const ricavi = parseFloat(document.getElementById('aig-ricavi').value) || 0;\r\n const costi = parseFloat(document.getElementById('aig-costi').value) || 0;\r\n const explanation = document.getElementById('aig-explanation');\r\n\r\n aigChart.data.datasets[0].data = [costi];\r\n aigChart.data.datasets[1].data = [ricavi];\r\n\r\n if (ricavi <= costi) {\r\n explanation.className = \"text-[12px] p-4 rounded-xl border italic bg-teal-50 border-teal-200 text-teal-800 leading-relaxed shadow-sm\";\r\n explanation.innerHTML = `<strong>Status: NON COMMERCIALE.<\/strong> I ricavi (€ ${fmt(ricavi)}) sono coperti dai costi effettivi (€ ${fmt(costi)}).`;\r\n aigChart.data.datasets[1].backgroundColor = '#008080';\r\n } else {\r\n const perc = ((ricavi - costi) \/ costi) * 100;\r\n if (perc <= 6) {\r\n explanation.className = \"text-[12px] p-4 rounded-xl border italic bg-amber-50 border-amber-200 text-amber-800 leading-relaxed shadow-sm\";\r\n explanation.innerHTML = `<strong>Status: TOLLERANZA (6%).<\/strong> L'eccedenza \u00e8 del ${perc.toFixed(2)}%. L'attivit\u00e0 resta non commerciale per max 3 periodi consecutivi.`;\r\n aigChart.data.datasets[1].backgroundColor = '#f59e0b';\r\n } else {\r\n explanation.className = \"text-[12px] p-4 rounded-xl border italic bg-rose-50 border-rose-200 text-rose-800 leading-relaxed shadow-sm\";\r\n explanation.innerHTML = `<strong>Status: COMMERCIALE.<\/strong> L'eccedenza \u00e8 del ${perc.toFixed(2)}%, oltre la soglia del 6%.`;\r\n aigChart.data.datasets[1].backgroundColor = '#e11d48';\r\n }\r\n }\r\n aigChart.update();\r\n }\r\n\r\n function updatePrev() {\r\n const nc = parseFloat(document.getElementById('range-nc').value);\r\n const c = parseFloat(document.getElementById('range-c').value);\r\n \r\n document.getElementById('label-nc').innerText = fmt(nc) + \" \u20ac\";\r\n document.getElementById('label-c').innerText = fmt(c) + \" \u20ac\";\r\n \r\n prevChart.data.datasets[0].data = [nc, c];\r\n prevChart.update();\r\n\r\n const box = document.getElementById('prev-result-box');\r\n const verdict = document.getElementById('prev-verdict');\r\n\r\n if (nc > c) {\r\n verdict.innerText = \"NON COMMERCIALE\";\r\n box.className = \"p-8 rounded-[32px] border-4 border-teal-500\/50 bg-white text-teal-600 text-center shadow-md\";\r\n } else if (c > nc) {\r\n verdict.innerText = \"COMMERCIALE\";\r\n box.className = \"p-8 rounded-[32px] border-4 border-rose-500\/50 bg-white text-rose-600 text-center shadow-md\";\r\n } else {\r\n verdict.innerText = \"PARIT\u00c0 RISCHIOSA\";\r\n box.className = \"p-8 rounded-[32px] border-4 border-slate-400\/50 bg-white text-slate-500 text-center shadow-md\";\r\n }\r\n }\r\n\r\n window.onload = initCharts;\r\n <\/script>\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Legis Audit – Guida Operativa ETS 2026 Legis Audit Consulenza per il Terzo Settore Sezione I: Singole Attivit\u00e0 Sezione II: Non Commercialit\u00e0 Ente Decorrenza Focus Legis Audit Guida Fiscale al […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-777","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.legisaudit.com\/index.php\/wp-json\/wp\/v2\/pages\/777","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legisaudit.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.legisaudit.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.legisaudit.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legisaudit.com\/index.php\/wp-json\/wp\/v2\/comments?post=777"}],"version-history":[{"count":10,"href":"https:\/\/www.legisaudit.com\/index.php\/wp-json\/wp\/v2\/pages\/777\/revisions"}],"predecessor-version":[{"id":788,"href":"https:\/\/www.legisaudit.com\/index.php\/wp-json\/wp\/v2\/pages\/777\/revisions\/788"}],"wp:attachment":[{"href":"https:\/\/www.legisaudit.com\/index.php\/wp-json\/wp\/v2\/media?parent=777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

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\n\t\t\t\t\t\r\n\r\n\r\n \r\n \r\n Legis Audit - Guida Operativa ETS 2026<\/title>\r\n \r\n \r\n <script src=\"https:\/\/cdn.tailwindcss.com\"><\/script>\r\n \r\n \r\n <script src=\"https:\/\/cdn.jsdelivr.net\/npm\/chart.js\"><\/script>\r\n\r\n <script>\r\n tailwind.config = {\r\n theme: {\r\n extend: {\r\n colors: {\r\n legisBlue: {\r\n 50: '#e6f1f9',\r\n 100: '#cce3f3',\r\n 600: '#005994',\r\n 700: '#004a7c',\r\n 800: '#003b63',\r\n 900: '#002c4a',\r\n },\r\n gunmetal: {\r\n 50: '#f8f9fa',\r\n 100: '#f1f3f5',\r\n 200: '#e9ecef',\r\n 300: '#dee2e6',\r\n },\r\n warmNeutral: {\r\n 50: '#fdfcfb',\r\n 100: '#f7f5f2',\r\n 200: '#e3e1de',\r\n 300: '#d1cfcc',\r\n },\r\n },\r\n fontFamily: {\r\n sans: ['Inter', 'ui-sans-serif', 'system-ui', 'sans-serif'],\r\n }\r\n }\r\n }\r\n }\r\n <\/script>\r\n\r\n <style>\r\n .chart-container {\r\n position: relative;\r\n width: 100%;\r\n max-width: 650px;\r\n margin-left: auto;\r\n margin-right: auto;\r\n height: 350px;\r\n max-height: 450px;\r\n }\r\n @media (min-width: 768px) {\r\n .chart-container {\r\n height: 400px;\r\n }\r\n }\r\n \r\n .custom-scrollbar::-webkit-scrollbar {\r\n width: 6px;\r\n }\r\n .custom-scrollbar::-webkit-scrollbar-track {\r\n background: #f1f1f1;\r\n }\r\n .custom-scrollbar::-webkit-scrollbar-thumb {\r\n background: #005994;\r\n border-radius: 10px;\r\n }\r\n\r\n input[type=\"range\"] {\r\n -webkit-appearance: none;\r\n height: 8px;\r\n background: #e3e1de;\r\n border-radius: 5px;\r\n }\r\n\r\n input[type=\"range\"]::-webkit-slider-thumb {\r\n -webkit-appearance: none;\r\n height: 20px;\r\n width: 20px;\r\n border-radius: 50%;\r\n background: #005994;\r\n cursor: pointer;\r\n box-shadow: 0 0 4px rgba(0,0,0,0.2);\r\n }\r\n <\/style>\r\n\r\n \r\n<\/head>\r\n<body class=\"bg-warmNeutral-50 text-slate-800 font-sans antialiased overflow-x-hidden custom-scrollbar\">\r\n\r\n \r\n <header class=\"bg-white border-b border-warmNeutral-200 sticky top-0 z-50\">\r\n <div class=\"max-w-7xl mx-auto px-4 sm:px-6 lg:px-8\">\r\n <div class=\"flex justify-between items-center h-24\">\r\n <div class=\"flex flex-col\">\r\n <span class=\"text-2xl font-black text-legisBlue-600 leading-none uppercase tracking-tighter\">Legis Audit<\/span>\r\n <span class=\"text-[10px] text-slate-500 uppercase font-bold tracking-[0.2em] mt-1 italic\">Consulenza per il Terzo Settore<\/span>\r\n <\/div>\r\n <nav class=\"hidden xl:flex space-x-8 text-[11px] font-black uppercase tracking-widest text-slate-500\">\r\n <a href=\"#sezione1\" class=\"hover:text-legisBlue-600 transition-colors border-b-2 border-transparent hover:border-legisBlue-600 pb-1\">Sezione I: Singole Attivit\u00e0<\/a>\r\n <a href=\"#sezione2\" class=\"hover:text-legisBlue-600 transition-colors border-b-2 border-transparent hover:border-legisBlue-600 pb-1\">Sezione II: Non Commercialit\u00e0 Ente<\/a>\r\n <a href=\"#roadmap\" class=\"hover:text-legisBlue-600 transition-colors border-b-2 border-transparent hover:border-legisBlue-600 pb-1\">Decorrenza<\/a>\r\n <\/nav>\r\n <\/div>\r\n <\/div>\r\n <\/header>\r\n\r\n <main class=\"max-w-7xl mx-auto px-4 sm:px-6 lg:px-8 py-12 space-y-24\">\r\n\r\n \r\n <section id=\"intro\" class=\"max-w-4xl mx-auto text-center\">\r\n <span class=\"inline-block px-4 py-1.5 rounded-full bg-legisBlue-50 text-legisBlue-700 text-[10px] font-bold uppercase tracking-widest mb-6 border border-legisBlue-100 shadow-sm\">Focus Legis Audit<\/span>\r\n <h1 class=\"text-4xl md:text-5xl font-black text-slate-900 mb-8 tracking-tighter italic uppercase\">Guida Fiscale al Test di Commercialit\u00e0<\/h1>\r\n <p class=\"text-xl text-slate-600 leading-relaxed font-medium\">\r\n Il Titolo X del Codice del Terzo Settore ha rivoluzionato il modo in cui un Ente viene qualificato ai fini fiscali. Non si tratta pi\u00f9 solo di finalit\u00e0, ma di un rigoroso **confronto economico tra costi e ricavi**. <br>\r\n <span class=\"text-legisBlue-600 text-sm font-bold uppercase tracking-widest mt-4 block\">Testo aggiornato alla Circolare 1\/E del 19 febbraio 2026<\/span>\r\n <\/p>\r\n <div class=\"mt-8 p-4 bg-amber-50 border border-amber-200 rounded-xl text-amber-800 text-xs italic\">\r\n ⚠ <strong>ATTENZIONE:<\/strong> Il presente test ha finalit\u00e0 puramente esemplificative e non sostituisce in alcun modo l'analisi professionale di un esperto tributarista del settore.\r\n <\/div>\r\n <\/section>\r\n\r\n \r\n <section id=\"sezione1\" class=\"scroll-mt-32 space-y-12\">\r\n <div class=\"border-b-4 border-legisBlue-600 pb-4\">\r\n <h2 class=\"text-4xl font-black text-slate-900 tracking-tighter uppercase italic text-left\">SEZIONE I: Il controllo delle singole attivit\u00e0<\/h2>\r\n <p class=\"text-slate-500 font-medium mt-2\">Analisi della natura commerciale o meno delle singole Attivit\u00e0 di Interesse Generale (AIG).<\/p>\r\n <\/div>\r\n\r\n <div class=\"grid grid-cols-1 lg:grid-cols-2 gap-8\">\r\n \r\n <div class=\"bg-white p-8 rounded-3xl border border-warmNeutral-200 shadow-sm space-y-6\">\r\n <h3 class=\"text-xl font-bold text-legisBlue-600 italic uppercase\">Semplificazioni e Criteri di Aggregazione<\/h3>\r\n <p class=\"text-sm text-slate-600 leading-relaxed\">\r\n Prima di procedere al calcolo, bisogna capire se l'attivit\u00e0 pu\u00f2 essere analizzata insieme ad altre o se richiede un test isolato in base alla dimensione dell'ente.\r\n <\/p>\r\n \r\n <div class=\"space-y-4\">\r\n <div class=\"p-5 rounded-2xl bg-legisBlue-50 border border-legisBlue-100\">\r\n <h4 class=\"font-bold text-legisBlue-900 text-sm mb-2 flex items-center\">\r\n <span class=\"text-lg mr-2\">📈<\/span> Piccoli ETS (Limite Dimensionale)\r\n <\/h4>\r\n <p class=\"text-xs text-legisBlue-800 leading-relaxed\">\r\n Gli ETS con ricavi\/entrate <strong>inferiori a 300.000 euro<\/strong> hanno un'opzione semplificata: possono considerare tutte le AIG come un'unica attivit\u00e0 aggregata, facilitando enormemente la tenuta della contabilit\u00e0 analitica.\r\n <\/p>\r\n <\/div>\r\n \r\n <div class=\"p-5 rounded-2xl bg-warmNeutral-100 border border-warmNeutral-200\">\r\n <h4 class=\"font-bold text-slate-900 text-sm mb-2 flex items-center\">\r\n <span class=\"text-lg mr-2\">📋<\/span> Altri ETS di maggiori dimensioni\r\n <\/h4>\r\n <p class=\"text-xs text-slate-600 leading-relaxed\">\r\n Per gli enti che superano i 300.000 euro, il test \u00e8 per ciascuna attivit\u00e0. Tuttavia, \u00e8 ammessa l'aggregazione di attivit\u00e0 <strong>omogenee<\/strong> (che condividono personale, locali o struttura funzionale). Attivit\u00e0 eterogenee (es. Sanit\u00e0 vs Ricerca) devono necessariamente mantenere test costi\/ricavi distinti.\r\n <\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"bg-white p-8 rounded-3xl border border-warmNeutral-200 shadow-sm space-y-6\">\r\n <h3 class=\"text-xl font-bold text-slate-900 italic uppercase tracking-tighter\">Simulatore Singola Attivit\u00e0 (AIG)<\/h3>\r\n <p class=\"text-sm text-slate-600\">\r\n Inserisci di seguito ricavi e costi della AIG per verificare il rispetto del limite dell'Art. 79 co. 2.\r\n <\/p>\r\n \r\n <div class=\"space-y-4\">\r\n <div>\r\n <label class=\"block text-[10px] font-black text-slate-400 uppercase tracking-widest mb-1\">Ricavi\/Corrispettivi (€)<\/label>\r\n <input type=\"number\" id=\"aig-ricavi\" value=\"10500\" class=\"w-full bg-warmNeutral-50 border border-warmNeutral-200 rounded-xl px-4 py-3 focus:ring-2 focus:ring-legisBlue-600 outline-none font-bold text-sm\" oninput=\"updateAig()\">\r\n <\/div>\r\n <div>\r\n <label class=\"block text-[10px] font-black text-slate-400 uppercase tracking-widest mb-1\">Costi Effettivi (€)<\/label>\r\n <input type=\"number\" id=\"aig-costi\" value=\"10000\" class=\"w-full bg-warmNeutral-50 border border-warmNeutral-200 rounded-xl px-4 py-3 focus:ring-2 focus:ring-legisBlue-600 outline-none font-bold text-sm\" oninput=\"updateAig()\">\r\n <\/div>\r\n <div id=\"aig-explanation\" class=\"text-xs p-4 rounded-xl border italic text-slate-600 leading-relaxed\">\r\n \r\n <\/div>\r\n <\/div>\r\n <div class=\"chart-container h-[200px]\">\r\n <canvas id=\"aigChart\"><\/canvas>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/section>\r\n\r\n \r\n <section id=\"sezione2\" class=\"scroll-mt-32 space-y-12\">\r\n <div class=\"border-b-4 border-legisBlue-600 pb-4\">\r\n <h2 class=\"text-4xl font-black text-slate-900 tracking-tighter uppercase italic text-left\">SEZIONE II: Il controllo della Non Commercialit\u00e0 dell'Ente<\/h2>\r\n <p class=\"text-slate-500 font-medium mt-2\">Analisi della prevalenza delle entrate per determinare la qualifica fiscale dell'intero ETS.<\/p>\r\n <\/div>\r\n\r\n \r\n <div class=\"bg-white p-8 md:p-12 rounded-[40px] border border-warmNeutral-200 shadow-sm space-y-10\">\r\n <div class=\"max-w-4xl\">\r\n <h3 class=\"text-2xl font-bold text-slate-900 mb-4 italic uppercase tracking-tighter\">Guida alla Classificazione delle Entrate<\/h3>\r\n <p class=\"text-sm text-slate-600 leading-relaxed\">\r\n Un lettore non esperto potrebbe confondere i flussi finanziari. Prima di calcolare la \"Prevalenza\" (Art. 79 co. 5), \u00e8 indispensabile smistare correttamente le entrate tra il piatto \"Non Commerciale\" (A) e il piatto \"Commerciale\" (B). Ricorda: <strong>le sponsorizzazioni non pesano<\/strong> nel test di prevalenza, pur essendo tassate come reddito commerciale.\r\n <\/p>\r\n <\/div>\r\n\r\n <div class=\"grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-6 text-left\">\r\n <div class=\"p-6 rounded-2xl bg-teal-50 border border-teal-100 shadow-sm\">\r\n <h4 class=\"font-bold text-teal-900 text-[15px] mb-3 uppercase\">Piatto A: Non Commerciali<\/h4>\r\n <ul class=\"text-[11px] text-teal-800 space-y-2\">\r\n <li>• Quote associative ordinarie<\/li>\r\n <li>• Donazioni e Liberalit\u00e0<\/li>\r\n <li>• Contributi pubblici a fondo perduto<\/li>\r\n <li>• Raccolte fondi occasionali<\/li>\r\n <li>• Valore normale dei servizi gratuiti<\/li>\r\n <\/ul>\r\n <\/div>\r\n <div class=\"p-6 rounded-2xl bg-rose-50 border border-rose-100 shadow-sm\">\r\n <h4 class=\"font-bold text-rose-900 text-[15px] mb-3 uppercase\">Piatto B: Commerciali<\/h4>\r\n <ul class=\"text-[11px] text-rose-800 space-y-2\">\r\n <li>• Ricavi AIG che superano i costi (> 6%)<\/li>\r\n <li>• Attivit\u00e0 Diverse abituali (Art. 6)<\/li>\r\n <li>• Proventi da corrispettivi specifici<\/li>\r\n <li>• Vendite organizzate in forma d'impresa<\/li>\r\n <\/ul>\r\n <\/div>\r\n <div class=\"p-6 rounded-2xl bg-slate-50 border border-slate-200 shadow-sm\">\r\n <h4 class=\"font-bold text-slate-700 text-[15px] mb-3 italic uppercase\">Voci Irrilevanti<\/h4>\r\n <ul class=\"text-[11px] text-slate-500 space-y-2 italic\">\r\n <li>• Sponsorizzazioni (Tassate ma escluse dal test)<\/li>\r\n <li>• Contratti di Pubblicit\u00e0<\/li>\r\n <li>• Redditi Diversi occasionali<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"bg-slate-100 rounded-[48px] p-8 md:p-16 text-slate-900 shadow-lg border border-slate-200 relative overflow-hidden\">\r\n <div class=\"relative z-10 grid grid-cols-1 lg:grid-cols-2 gap-16 items-center\">\r\n <div class=\"space-y-12\">\r\n <h3 class=\"text-3xl font-black italic tracking-tight uppercase text-legisBlue-700\">Dashboard di Prevalenza Globale<\/h3>\r\n \r\n <div class=\"space-y-10\">\r\n \r\n <div>\r\n <div class=\"flex justify-between items-center mb-4 text-left\">\r\n <label class=\"text-[10px] font-black uppercase tracking-widest text-teal-700 italic\">Somma Entrate Piatto A (NC)<\/label>\r\n <span id=\"label-nc\" class=\"text-2xl font-mono font-bold text-slate-800\">50.000 €<\/span>\r\n <\/div>\r\n <input type=\"range\" id=\"range-nc\" min=\"0\" max=\"250000\" step=\"5000\" value=\"50000\" class=\"w-full accent-teal-600\" oninput=\"updatePrev()\">\r\n <\/div>\r\n\r\n \r\n <div>\r\n <div class=\"flex justify-between items-center mb-4 text-left\">\r\n <label class=\"text-[10px] font-black uppercase tracking-widest text-rose-700 italic\">Somma Entrate Piatto B (C)<\/label>\r\n <span id=\"label-c\" class=\"text-2xl font-mono font-bold text-slate-800\">30.000 €<\/span>\r\n <\/div>\r\n <input type=\"range\" id=\"range-c\" min=\"0\" max=\"250000\" step=\"5000\" value=\"30000\" class=\"w-full accent-rose-600\" oninput=\"updatePrev()\">\r\n <\/div>\r\n\r\n <div id=\"prev-result-box\" class=\"p-8 rounded-[32px] border-4 text-center transition-all duration-500 shadow-md bg-white\">\r\n <span class=\"text-[10px] uppercase font-black tracking-widest text-slate-400 mb-2 block italic\">Verdetto sulla natura dell'ente<\/span>\r\n <div id=\"prev-verdict\" class=\"text-3xl font-black uppercase tracking-tight italic\">NON COMMERCIALE<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n \r\n <div class=\"flex flex-col items-center\">\r\n <div class=\"chart-container\">\r\n <canvas id=\"prevChart\"><\/canvas>\r\n <\/div>\r\n <p class=\"text-[13px] text-slate-500 mt-6 max-w-sm text-center font-medium italic leading-relaxed\">\r\n Se il piatto B (Commerciale) supera il piatto A (Non Commerciale), l'ente assume natura commerciale per l'intero periodo d'imposta.\r\n <\/p>\r\n <\/div>\r\n <\/div>\r\n \r\n <div class=\"absolute top-0 right-0 w-96 h-96 bg-legisBlue-200\/20 rounded-full blur-[100px] -mr-48 -mt-48\"><\/div>\r\n <\/div>\r\n <\/section>\r\n\r\n \r\n <section id=\"roadmap\" class=\"scroll-mt-32\">\r\n <div class=\"bg-white rounded-[32px] border border-warmNeutral-200 p-10 md:p-16 shadow-sm\">\r\n <h3 class=\"text-2xl font-black text-slate-900 tracking-tight mb-8 uppercase italic text-left\">Cronoprogramma della Decorrenza<\/h3>\r\n <div class=\"relative space-y-12\">\r\n <div class=\"absolute left-6 top-0 bottom-0 w-0.5 bg-warmNeutral-200\"><\/div>\r\n \r\n <div class=\"relative pl-16 text-left\">\r\n <div class=\"absolute left-3.5 top-2 w-5 h-5 bg-legisBlue-600 rounded-full border-4 border-white shadow-lg ring-4 ring-legisBlue-50\"><\/div>\r\n <div class=\"bg-warmNeutral-50 p-6 rounded-[24px] border border-warmNeutral-200\">\r\n <h4 class=\"font-bold text-slate-900 text-[16px] mb-2 uppercase\">Biennio 2026 - 2027 (Transitorio)<\/h4>\r\n <p class=\"text-[13px] text-slate-600 leading-relaxed italic\">\r\n Regola di favore: Il mutamento di qualifica opera a partire dal periodo d'imposta **successivo** a quello in cui avviene il sorpasso dei limiti commerciali. Questo d\u00e0 all'ente il tempo di ricalibrare le attivit\u00e0.\r\n <\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"relative pl-16 text-left\">\r\n <div class=\"absolute left-3.5 top-2 w-5 h-5 bg-slate-300 rounded-full border-4 border-white shadow-md ring-4 ring-slate-50\"><\/div>\r\n <div class=\"bg-white p-6 rounded-[24px] border border-warmNeutral-100\">\r\n <h4 class=\"font-bold text-slate-900 text-[16px] mb-2 uppercase italic text-left\">Dal 2028 (Regime Ordinario)<\/h4>\r\n <p class=\"text-[13px] text-slate-500 leading-relaxed\">\r\n Il mutamento della qualifica opera nello **stesso** periodo d'imposta in cui l'ente assume natura commerciale. Non c'\u00e8 pi\u00f9 periodo di \"avviso\" o correzione.\r\n <\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/section>\r\n\r\n <\/main>\r\n\r\n \r\n <script>\r\n let aigChart, prevChart;\r\n const fmt = (val) => new Intl.NumberFormat('it-IT').format(val);\r\n\r\n function initCharts() {\r\n \/\/ AIG Chart\r\n const ctxAig = document.getElementById('aigChart').getContext('2d');\r\n aigChart = new Chart(ctxAig, {\r\n type: 'bar',\r\n data: {\r\n labels: ['Singola AIG'],\r\n datasets: [\r\n { label: 'Costi Effettivi', data: [10000], backgroundColor: '#dee2e6', borderRadius: 10 },\r\n { label: 'Ricavi', data: [10500], backgroundColor: '#005994', borderRadius: 10 }\r\n ]\r\n },\r\n options: {\r\n responsive: true,\r\n maintainAspectRatio: false,\r\n plugins: { legend: { display: false } },\r\n scales: { y: { beginAtZero: true, grid: { display: false }, ticks: { font: { size: 10 } } }, x: { grid: { display: false }, ticks: { font: { size: 10 } } } }\r\n }\r\n });\r\n\r\n \/\/ Prev Chart\r\n const ctxPrev = document.getElementById('prevChart').getContext('2d');\r\n prevChart = new Chart(ctxPrev, {\r\n type: 'doughnut',\r\n data: {\r\n labels: ['Non Commerciale (A)', 'Commerciale (B)'],\r\n datasets: [{\r\n data: [50000, 30000],\r\n backgroundColor: ['#008080', '#e11d48'],\r\n borderWidth: 0,\r\n hoverOffset: 15\r\n }]\r\n },\r\n options: {\r\n responsive: true,\r\n maintainAspectRatio: false,\r\n cutout: '80%',\r\n plugins: { \r\n legend: { position: 'bottom', labels: { color: '#475569', font: { size: 10, weight: 'bold' } } }\r\n }\r\n }\r\n });\r\n\r\n updateAig();\r\n updatePrev();\r\n }\r\n\r\n function updateAig() {\r\n const ricavi = parseFloat(document.getElementById('aig-ricavi').value) || 0;\r\n const costi = parseFloat(document.getElementById('aig-costi').value) || 0;\r\n const explanation = document.getElementById('aig-explanation');\r\n\r\n aigChart.data.datasets[0].data = [costi];\r\n aigChart.data.datasets[1].data = [ricavi];\r\n\r\n if (ricavi <= costi) {\r\n explanation.className = \"text-[12px] p-4 rounded-xl border italic bg-teal-50 border-teal-200 text-teal-800 leading-relaxed shadow-sm\";\r\n explanation.innerHTML = `<strong>Status: NON COMMERCIALE.<\/strong> I ricavi (€ ${fmt(ricavi)}) sono coperti dai costi effettivi (€ ${fmt(costi)}).`;\r\n aigChart.data.datasets[1].backgroundColor = '#008080';\r\n } else {\r\n const perc = ((ricavi - costi) \/ costi) * 100;\r\n if (perc <= 6) {\r\n explanation.className = \"text-[12px] p-4 rounded-xl border italic bg-amber-50 border-amber-200 text-amber-800 leading-relaxed shadow-sm\";\r\n explanation.innerHTML = `<strong>Status: TOLLERANZA (6%).<\/strong> L'eccedenza \u00e8 del ${perc.toFixed(2)}%. 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