Aspectos fiscales de las entidades deportivas y sus profesionales
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2021-07-02
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Jaén: Universidad de Jaén
Resumen
Este trabajo trata de abarcar los principales aspectos
fiscales que relacionan a los agentes del futbol, analizando
a las entidades deportivas, sus administradores y socios,
así como a los futbolistas, sus agentes, y las principales
operaciones dentro del mundo del fútbol, como pueden ser
las transferencias, las cesiones, o la tributación por medio
de empresas de los famosos derechos de imagen.
Empezando por una introducción que expone la
importancia del conocimiento de todos estos aspectos, se
analizará de manera individual y específica, distinguiendo
los distintos tipos de tributos, la posible solución a la
tributación para cada uno de los casos, tratando siempre de
hacer relevancia a la especialidad que supone el mundo
deportivo, y en especial el del balompié.
Por último, las conclusiones recogerán las principales ideas
contenidas a lo largo del trabajo.
This work tries to cover the main fiscal aspects that relate to soccer agents, analyzing sports entities, their administrators and partners, as well as soccer players, their agents, and the main operations within the world of soccer, such as transfers, assignments, or taxation through companies of the famous image rights. Starting with an introduction that exposes the importance of knowledge of all these aspects, it will be analyzed individually and specifically, distinguishing the different types of taxes, the possible solution to taxation for each of the cases, always trying to make relevance to the specialty of the sports world, and especially that of football. Finally, the conclusions will collect the main ideas contained throughout the research work.
This work tries to cover the main fiscal aspects that relate to soccer agents, analyzing sports entities, their administrators and partners, as well as soccer players, their agents, and the main operations within the world of soccer, such as transfers, assignments, or taxation through companies of the famous image rights. Starting with an introduction that exposes the importance of knowledge of all these aspects, it will be analyzed individually and specifically, distinguishing the different types of taxes, the possible solution to taxation for each of the cases, always trying to make relevance to the specialty of the sports world, and especially that of football. Finally, the conclusions will collect the main ideas contained throughout the research work.