An essential Postgraduate certificate to identify the application of the different regimes corresponding to the type of activity of the athlete" 

High-level sportsmen and women have become one of the major sources of income for a country. However, since the employment relationship of the sports professional is considered to be of a special nature, there are numerous specificities that determine their taxation framework. In this regard, it is important in terms of tax consequences where they establish their residence, a particularly mediatic aspect in the case of top athletes. 

This is why this program provides professionals in the Sports Sciences with a valuable opportunity to update their knowledge on the specialties of taxation surrounding their figure. This will give them a high level of preparation that will allow them to diligently manage their sporting career or advise other athletes with the greatest guarantees. 

In this regard, the students of the program will analyze the different performances that team and individual athletes usually achieve and their tax treatment. They will also undertake an exploration of image rights and their taxation, prizes or scholarships for high-level athletes, among other issues of special relevance that will be addressed in specific topics.

But students will not only benefit from innovative educational technologies that will boost their academic development. At the same time, they will have access to a teaching staff of renowned experts in this field, always through a Virtual Campus with 
which avoids having to submit to strict schedules. 

Stand out in a booming area and update yourself in the taxation of image rights"

This Postgraduate certificate in Tax Aspects of the Professional Athlete contains the most complete and up-to-date scientific program on the market. The most important features include: 

• Practical cases presented by experts in Tax Aspects of the Professional Athlete 
• The graphic, schematic and practical contents of the book provide Legal and practical information on those disciplines that are essential for professional practice
• Practical exercises where self-assessment can be used to improve learning
• Its special emphasis on innovative methodologies 
• Theoretical lessons, questions to the expert, debate forums on controversial topics, and individual reflection assignments 
• Content that is accessible from any fixed or portable device with an Internet connection

Were you looking for a title with which to delve into the tax advantages that an athlete can assert to reduce their tax burden? This is your chance!"

The program’s teaching staff includes professionals from the field who contribute their work experience to this educational program, as well as renowned specialists from leading societies and prestigious universities. 

The multimedia content, developed with the latest educational technology, will provide the professional with situated and contextual learning, i.e., a simulated environment that will provide immersive education programmed to learn in real situations. 

This program is designed around Problem-Based Learning, whereby students must try to solve the different professional practice situations that arise throughout the program. For this purpose, students will be assisted by an innovative, interactive video system created by renowned and experienced experts.

A very complete program that also analyzes the figure of the amateur athlete and the assumptions in which their collections generate taxation"

You will master all the tax consequences according to the determination of tax residence"

The contents that structure the syllabus of this program have been meticulously supervised by the experts of the teaching staff in order to ensure that it contains the essentials and more for a comprehensive approach to the subject. In this sense, students will see how the interactivity of the extensive digital catalog of resources of the Virtual Campus will work in their favor. In fact, they will go in depth into all the concepts in a repeated, but very natural way, with a methodology promoted by TECH: Relearning. 

Do you need a refresher on sponsorship and patronage income? You will find this and more in this syllabus" 

Module 1. Taxation of Amateur and Professional Athletes

1.1. The residence of the professional athlete   

1.1.1. Determination of Tax Residency 
1.1.2. Taxation of the non-resident athlete 
1.1.3. Taxation of the resident athlete 

1.2. Amateur athlete and tax issues  

1.2.1. Amateur athlete's income 
1.2.2. Exempt per diems 
1.2.3. Non-exempt per diems  

1.3. Individual athletes, tax aspects  

1.3.1. Qualification of income 
1.3.2. Charges for participation in competitions 
1.3.3. Awards 
1.3.4. Deductible Expenses 

1.4. Team athlete, tax aspects   

1.4.1. Salaries 
1.4.2. Signing bonuses 
1.4.3. Other bonuses 
1.4.4. Payment in kind 
1.4.5. Termination of contract 

1.5. Image Rights  

1.5.1. Concept 
1.5.2. In connection with a club 
1.5.3. Individual

1.6. Scholarships and Sponsorships 

1.6.1. Approach 
1.6.2. ADO Scholarships 
1.6.3. Federation Scholarships 
1.6.4. Scholarships for high-level athletes 
1.6.5. Sponsorship and patronage income 

1.7. Awards

1.7.1. Awards. Concept 
1.7.2. Cash prizes 
1.7.3. Medals and other prizes in kind 

1.8. Taxation of the contributions and provisions of mutual benefit societies for professional athletes  

1.8.1. Reductions in personal income tax for future provision 
1.8.2. Pension Plans 
1.8.3. Contributions to mutual benefit funds for professional athletes 

1.9. The right to tax treatment adapted to the duration of the professional career of the athlete

1.9.1. Approach 
1.9.2. Temporary adjustment options 
1.9.3. Application Criteria 

1.10. Taxation of payments received abroad 

1.10.1. Place of performance of the activity 
1.10.2. Tax implications of payments received from abroad 
1.10.3. Importation of medals

You will make a complete tour of the taxation of contributions and benefits of mutual benefit societies for athletes"