The perfect program to delve into the different scenarios of taxation for athletes and entities in order to avoid incorrect actions"

Sports entities may be liable for various types of offenses. In this sense, some of them are likely to have the same nature as those of commercial companies, but there are others that involve a direct relationship with the sports activity. For this reason, the implementation of regulatory compliance plans by the entities becomes important, as requested, for example, by the Spanish Professional Football League.

In this way, this program is a unique opportunity for sports science professionals to deepen their knowledge of the tax obligations of both legal entities and sportsmen and women. Also, of course, about the criminal offenses in which they may be involved. In this way, it will contribute to strengthening sport as one of the fields that contributes the greatest values to society and to preventing actions that contravene the law.

To this end, students will examine in detail the tax treatment of the athlete and the qualification of his or her income, with emphasis on competition fees. Likewise, tax figures such as corporate income tax will be analyzed in relation to non-profit sports clubs or entities. In addition, emphasis will be placed on sports compliance and the casuistry of corruption in competitions such as soccer.

Undoubtedly, a much-needed specialization that addresses all the key aspects of the subject. The best thing is that to develop it the only requirement requested to the student will be an Internet connection, which will open the doors of an advanced Online Campus of resources on Public Law in sports.

A Postgraduate diploma with which you will examine the casuistry of sports corruption in sport and how to contribute to fight it from your field"

This Postgraduate diploma in Public and Sports Law (Tax and Criminal Law) contains the most complete and up-to-date scientific program on the market. The most important features include:

• The development of case studies presented by experts in public and sports law
• The graphic, schematic and eminently practical contents of the program provide legal and practical information on those disciplines that are essential for professional practice
• Practical exercises where the self-assessment process can be carried out 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

With this program you will master the mechanisms of the World Anti-Doping Agency to prevent Doping, analyzing what the agency's code dictates"

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

Its 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 an immersive education programmed to learn in real situations.

The design of this program focuses on Problem-Based Learning, by means of which the professional must try to solve the different professional practice situations that are presented throughout the academic course. For this purpose, the student will be assisted by an innovative interactive video system created by renowned experts.

With the analysis of practical cases you will examine the problems that arise when an athlete is charged, especially in the subjective area"

Looking to boost your career? 450 hours separate you from becoming an expert in the implications of public law in sport"

This syllabus has been designed with special attention to contain all the indispensable elements and more to ensure that the student is able to develop in this area of competence. It will use videos, master classes, interactive diagrams or evaluative exercises to bring you up to date in this field in a dynamic way. In this sense, the reiteration of the ideas of the syllabus through these multimedia formats will make the student assimilate them with solvency. This methodology is called Relearning and TECH is leading its implementation in the education sector.

A study plan that will give you the keys to determine the taxation of the resident and non-resident sportsman or sportswoman, going deeper into the differences"

Module 1. Taxation of Amateur and Professional Sportsmen and Women

1.1. The professional athlete's residence

1.1.1. Determination of tax residency
1.1.2. Taxation of non-resident athletes
1.1.3. Taxation of resident athletes

1.2. Amateur athlete and tax issues

1.2.1. The income of the amateur athlete
1.2.2. Exempt per diems
1.2.3. Non-exempt per diems

1.3. Team athlete, tax aspects

1.3.1. Performance qualification
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 premiums
1.4.4. Payment in kind
1.4.5. Termination of contracts

1.5. Image Rights

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

1.6. Grants and sponsorships

1.6.1. Approach
1.6.2. ADO Scholarships
1.6.3. Scholarships for federations
1.6.4. Scholarships for high-level athletes
1.6.5. Patronage and sponsorship income

1.7. Awards

1.7.1. Awards Concept
1.7.2. Prize money
1.7.3. Medals and other in-kind awards

1.8. Taxation of contributions and benefits of mutual benefit plans for professional sportsmen and women

1.8.1. Reductions in personal income tax due to future forecasts
1.8.2. Pension Plans
1.8.3. Contributions to mutual benefit plans for professional athletes

1.9. The right to tax treatment adapted to the length of the athlete's professional career

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. Location of the activity
1.10.2. Tax implications of foreign tax collection
1.10.3. Import of medals

Module 2. Taxation of Sports and Sports-Related Entities

2.1. Corporate income tax for non-profit sports entities

2.1.1. Fiscally protected sports entities
2.1.2. Special corporate income tax regime
2.1.3. Special regime under Law 49/2002

2.2. Corporate income tax on professional clubs

2.2.1. General application
2.2.2. Reservations
2.2.3. Non-deductible expenses, penalties

2.2.3.1. Sanctions
2.2.3.2. Administrative sanctions
2.2.3.3. Sanctions from private institutions

2.3. Tax adjustments in professional clubs related to the relationship with sportsmen and coaching staffs

2.3.1. Signing bonus, amortization
2.3.2. Impairment
2.3.3. Termination of contract

2.3.3.1. Adjustments for accounting and tax valuation differences
2.3.3.2. Adjustments for the non-deductibility of severance indemnity payments

2.4. Value Added Tax in Professional Sports

2.4.1. The generality of VAT
2.4.2. VAT exemption in special employment relationships, professional athletes
2.4.3. Reduced VAT rates on sporting events
2.4.4. VAT exemption for the practice of sports
2.4.5. Import and sports specialties

2.5. VAT on non-profit sports entities

2.5.1. Distinction between professional and amateur clubs
2.5.2. Free activities
2.5.3. Free and fee-based activities
2.5.4. Tax effects

2.6. Sports facilities and their taxation

2.6.1. Fees for special use of sports facilities
2.6.2. Concession of sports facilities
2.6.3. IBI exemption for sports-related properties

2.7. Taxation of third parties' participation in sports activities

2.7.1. Distinction between expense deductibility and the right to deduction
2.7.2. Patronage
2.7.3. Collaboration agreement
2.7.4. Sponsorship
2.7.5. New Sports Law, sponsorship
2.7.6. Delivery of tickets as services with customers or suppliers

2.8. Taxation of agents of professional sportsmen and sportswomen

2.8.1. Nature of the relationship
2.8.2. Tax effects of payments made to agents
2.8.3. Taxation of the individual agent
2.8.4. Taxation of the brokerage entity agent

2.9. Tax planning for professional sportsmen and women, creation of legal entities for this purpose

2.9.1. Economy of choice vs. evasion and avoidance behaviors
2.9.2. Taxation of the compensation system for professional athletes
2.9.3. Investment structures and international tax optimization

2.10. The use of corporate structures as a means of tax planning

2.10.1. Typology of corporate structures
2.10.2. Double taxation treaties
2.10.3. International tax transparency
2.10.4. Tax compliance for professional athletes

Module 3. Criminal Law and Sports, Compliance

3.1. Sports Compliance

3.1.1. Criminal offenses in the field of sports
3.1.2. Compliance, criminal code and criminal liability of legal entities
3.1.3. Necessity and implementation of Compliance
3.1.4. Effectiveness and impact of Compliance
3.1.5. Case studies of sports corruption in Sports soccer

3.2. Sports betting

3.2.1. Legal context and current positioning
3.2.2. Regulatory legal framework
3.2.3. Action, prevention, control and sensitivity measures
3.2.4. Penalty Regime
3.2.5. Incidence of the potential risk between sports betting and economic traffic

3.3. Doping

3.3.1. World Anti-Doping Agency Regulation
3.3.2. The World Anti-Doping Code
3.3.3. Doping: administrative response and disciplinary procedure
3.3.4. The crime of doping in the Penal Code

3.4. Accusation of the athlete

3.4.1. The figure of the investigated athlete
3.4.2. The problem of the athlete's accusation
3.4.3. Accusation within the scope of the subjective type: doping and sports injuries

3.5. The crime of swindling in the purchase and sale of soccer players

3.5.1. Analysis of the typicality of the crime of scams
3.5.2. The role of criminal organizations in soccer player trading scams
3.5.3. Case studies of scams in the purchase and sale of soccer players

3.6. Rigging in sports competitions

3.6.1. Historical context of "match fixing"
3.6.2. Legislation applicable to rigging
3.6.3. The crime of sports fraud: penalties and scope of application
3.6.4. The protected legal right in sports manipulation
3.6.5. The criminal liability of legal entities in sports rigging
3.6.6. Circumstances pertaining to the crime of sports fixing

3.7. The imputation of SADs and clubs

3.7.1. The crime of public disorder

3.7.1.1. Protected legal asset
3.7.1.2. The active subject
3.7.1.3. Elements of the type

3.7.2. The Disciplinary Regime of Law 19/2007, of July 11, 2007, against Violence, Racism, Xenophobia and Intolerance in Sports

3.7.2.1. Duties and obligations
3.7.2.2. Infringement regime
3.7.2.3. Penalty regime

3.7.3. Accusation

3.7.3.1. Theories of accusation
3.7.3.2. Objective accusation

3.8. Exogenous violence in sports

3.8.1. Scientific explanation for violence in sports
3.8.2. Manifestations of sports violence
3.8.3. Scientific explanation
3.8.4. The system of measures against violence in sport
3.8.5. Casuistry
3.8.6. Current measures
3.8.7. Quantitative analysis of violence in sports

3.9. Racism and xenophobia in sports

3.9.1. Racism and xenophobia

3.9.1.1. Concept of racism and xenophobia
3.9.1.2. Highlighted assumptions in sports

3.9.2. Legal framework applicable to sports as a response to increasing racist and xenophobic attacks

3.9.2.1. European and international framework
3.9.2.2. The jurisdictional response

3.10. Endogenous violence in sport

3.10.1. Violence in sports

3.10.1.1. The theory of assumed risk
3.10.1.2. The fortuitous event theory
3.10.1.3. Intentional violence

3.10.2. Criminal or administrative infraction

3.10.2.1. Jurisdiction of administrative law in the field of sports
3.10.2.2. Jurisdiction of Criminal law in the field of sports
3.10.2.3. The Non Bis Indem principle

3.10.3. The jurisdictional response

If you want to perfect your knowledge of Image Rights, this program will address the concept to analyze the implications when they are in relation to the club”