RT info:eu-repo/semantics/masterThesis
T1 La planificación fiscal de los deportistas en España.
A1 Pérez Hernández, Alejandro
A2 Máster Universitario en Abogacía Por la Universidad de la Laguna
AB The present work captures some of the fiscal aspects that surround the athleteregarding their fiscal planning.On the one hand, it will be possible to observe how the figure of the athlete isshelled from a conceptual point of view, since it is usually generalized and, in this work,it has been wanted from the first moment to separate the figures that encompass thedifferent athletes that make up our sports scene at the level of all disciplines. They willbe able to observe the difference between the professional athlete, the high-level athleteand the high-performance athlete.It could also be said that this Master's Thesis wants to represent the economiccapacity that surrounds the world of sport and the athlete in terms of the diversity ofreturns that it is capable of generating and that entails a very important source of taxcollection.Likewise, and in detail, the different options proposed by the Spanish legal systemwill be analyzed so that the athlete can pay taxes, either by the Income Tax of PhysicalPersons or by the Income Tax of Non-Residents, within Which will deal with somewhatunknown figures such as the premiums for transfers or transfer to another entity, and thetransfer of the image rights of an athlete, very common figures and of vital fiscalimportance and that are somewhat unknown to most of the citizens.
YR 2021
FD 2021
LK http://riull.ull.es/xmlui/handle/915/22399
UL http://riull.ull.es/xmlui/handle/915/22399
LA es
DS Repositorio institucional de la Universidad de La Laguna
RD 17-may-2024