This qualification is the perfect opportunity to master with solvency the complex tax framework of legal entities in sport"

The taxation of legal entities in sport is a complex and dynamic subject that presents a number of unique challenges. First, one of the main concerns of regulators and governments is the increasing complexity of the tax structure of sport entities. Not surprisingly, changes in tax legislation and the evolution of organizational forms have led to the fact that each case is different depending on whether the structure corresponds to clubs, sports limited companies or other players.

In order to ensure correct and efficient taxation, it is essential that both jurists and those in charge of these entities have a mastery of Tax Law applied to sport. Therefore, this program will provide them with a valuable opportunity to update their knowledge. It will provide them with a peripheral vision of the taxation and fiscal framework of these legal entities, allowing them to prevent them from incorrect actions.

In this way, students will go through the different figures applicable to each sports entity throughout this program. In this regard, they will analyze the tax adjustments of these legal entities in relation to their athletes or coaching staff, evaluating the different cases of contractual termination.

With this specialization, sports professionals will have everything they need to excel in this area, always under the attentive supervision of a teaching team of true eminences. In addition, this opportunity is presented without the need to go, not even a single day, to an on-site center and without having to submit to pre-set schedules.

You will analyze all the assumptions of the exemption of tax figures such as VAT in the practice of sports so that you can provide a guaranteed advice"

This Postgraduate certificate in Tax Aspects of Clubs, PLCs and other Sports-Related Legal Entities the most complete and up-to-date scientific program on the market. The most important features include: 

• The development of practical cases presented by experts in taxation of legal entities in the sports industry
• 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

If you are looking for a qualification to delve further into the taxation of sports entities, with this program you will analyze all their rates of special use or concession of property"

The program’s teaching staff includes professionals from the sector who contribute their work experience to this training 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, the students will be assisted by an innovative interactive video system created by renowned and experienced experts.

Register now to be up to date with guarantees on the taxation of third party participation in sports activities"

You will be highly prepared on the tax effects of payments to key players, such as players' agents"

With a duration of 150 hours spread over 6 weeks, the student will progress through the Postgraduate Certificate through an individualized educational itinerary that focuses on making the experience as dynamic as possible. For this purpose, TECH relies on Relearning, a methodology that is being implemented internationally and that facilitates the internalization of concepts based on its reiteration in multiple and varied study formats.

Discover how easy it is to specialize with TECH by accessing the most advanced content on the taxation of sports legal entities with your tablet or computer"

Module 1. The Taxation of Sports and Sports-related Entities 

1.1 Corporate Income Tax in non-profit sports entities

1.1.1.  Tax-protected sports entities
1.1.2.  Special Corporate Income Tax Regime
1.1.3.  Special regime of Law 49/2002

1 2  Corporate taxation of professional clubs

1.2.1. General Applications
1.2.2. Reservations
1.2.3. Non-deductible expenses, penalties

1.2.3.7.  Penalties
1.2.2.7.  Administrative penalties
1.2.3.7.  Penalties from private institutions

1 3  Tax adjustments in professional clubs related to the relationship with athletes and coaching staff 

1.3.1. Signing bonus, amortization
1.3.2. Impairment
1.3.3. Contractual termination

1.3.3.1.  Adjustments due to difference in accounting and tax valuations
1.3.3.2.  Adjustments due to the lack of deductibility of severance payment

1.4 Value Added Tax in professional sports

1.4.1. The generality of VAT
1.4.2. VAT exemption in special employment relationships, professional athletes
1.4.3. VAT at reduced rates in sporting aspects

1.4.4. VAT exemption for the practice of sports
1.4.4. Import and sport specialties

1.5 VAT on non-profit sports entities

1.5.1. Distinction between professional and amateur clubs
1.5.2. Free activities
1.5.3. Free and fee-based activities
1.5.4. Tax effects

1.6 Sports facilities and their taxation

1.6.1. Fees for special use of sports facilities
1.6.2. Concession of sports facilities
1.6.3. IBI exemption for real estate related to sports

1.7 Taxation of the participation of third parties in the sporting activity

1.7.1  Distinction between deductibility of the expense and the right to deduction.
1.7.2. Patronage
1.7.3. Collaboration agreement
1.7.4. Sponsorship
1.7.5. New Sports Law, sponsorship
1.7.6. Delivery of tickets as services to customers or suppliers

1.8 Taxation of the agents of professional sportsmen and women

1.8.1. Nature of the relationship
1.8.2. Tax effects of payments to agents
1.8.3. Taxation of the natural person
1.8.4. Taxation of the agent intermediary entity

1.9 The tax planning of the professional sportsman, creation of legal entities for this purpose

1.9.1. Economy of option vs. elusive and evasive conducts.
1.9.2. Taxation of the professional sportsperson's remuneration system
1.9.3. Investment structures and international tax optimization

1.10 The use of corporate structures as a means of tax planning

1.10.1. Types of corporate structures
1.10.2. Double taxation agreements
1.10.3. International Tax Transparency
1.10.4. Tax compliance of professional athletes

 Make the most of this opportunity to surround yourself with expert professionals and learn from their work methodology"