Thanks to this program you will have all the keys on the taxation of sport entities of social interest and their methods of collaboration with third party companies"

The legal framework encompassing sport is tremendously complex. This field is based on public-private collaboration and also brings together all the basic elements of a legal system: Plurisubjectivity, an orderly system of rules and permanent organization. So, the depth of this area is significantly greater than in other areas, which is why it is essential to be up to date in order to know the fundamentals of disputes and conflicts that frequently arise.

This is all the more reason why a specialization on the subject becomes a valuable tool for the sports professional in order to deepen with an expert view how the actions
of the different organizations affect his or her activity. Similarly, the program is also very useful for managers of sports entities in order to examine all the legal relationships arising from the actions of the team or organization.

In this way, students will establish the characteristic notes of an organizational system to meet all the specificities, including in the framework of accounting management, and will define the fundamentals of sport as an economic activity. They will also delve into the taxation of sports entities and all the factors to be considered.

Undoubtedly, a high level of preparation in a hot field that will launch the student's professional career. In addition, during your educational experience you will be accompanied by a teaching staff of experts in this area who will supervise your progress through the Online Campus.

You will be an expert in evaluating the advantages and disadvantages of collaborating with sports entities or associations according to the tax advantages of the type of cooperation"

This Postgraduate diploma in Sports Entities 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 sports entities law
• The graphic, schematic and eminently 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

A Postgraduate diploma with which you will determine the tax regime of legal figures of relevance in sports, such as Sports Corporations or professional leagues".

The program’s teaching staff includes professionals from the sector who contribute their work experience to this educational 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.

Do you want to go deeper into the behaviors in the sports sector that restrict free competition? This is your chance!"

Make the career change you've been looking for by analyzing relevant case studies on the implications for clubs of their consideration as an economic activity"

The syllabus has been designed based on the complexity of this area, always taking into account its specificities and seeking the most updated regulatory framework. As a result, the curriculum has an integral perspective that will enrich the student's educational cycle, allowing them to specialize with guarantees to face any challenge. Also, once enrolled, the student can consult the lessons as many times as they wish 24 hours a day.

A curriculum that meticulously addresses the fit between federated and non-federated sport, analyzing the cases of paddle tennis and golf"

Module 1. Legal Regime of Sports Entities

1.1. Sports federations

1.1.1. The federated pyramid system. Conceptual Approach
1.1.2. International sports federations:

1.1.2.1. Concept, legal regime, functions and other notes of practical importance

1.1.3. State sports federations:

1.1.3.1. Concept, legal regime, functions and other relevant details

1.1.4. Documentary and accounting aspects

1.2. Sports clubs

1.2.1. Contextualization
1.2.2. State legal framework
1.2.3. Types of sports clubs
1.2.4. Constitution, organizational structure, functions, and issues of practical relevance

1.3. Anonymous Sports Societies (ASS)

1.3.1. State legal framework
1.3.2. Theoretical and practical characteristics of ODSs
1.3.3. Differences between sports clubs and SAD

1.4. Professional leagues

1.4.1. Regulatory Framework.
1.4.2. Concept, internal structure and functions
1.4.3. Coordination between professional leagues and sports federations
1.4.4. Notes on television broadcasting rights

1.5. Olympic Committee

1.5.1. The Olympic Committee
1.5.2. International Olympic Committee
1.5.3. Other international organizations linked to the sports sector

1.6. Superior Sports Council

1.6.1. Regulatory and jurisdictional framework
1.6.2. Concept and organizational structure
1.6.3. Practical issues in grant management

1.7. Non-federated sports system

1.7.1. The cases of paddle tennis and golf: World Padel Tour and Live Golf
1.7.2. Basketball: Euroleague Commercial Assets
1.7.3. Matching federated and non-federated sports
1.7.4. Reference to the contracts of individual professional athletes

1.8. Administrative Court of Sport

1.8.1. Regulatory Framework.
1.8.2. Concept, structure and functions
1.8.3. Procedure

1.9. Court of Arbitration for Sport (CAS)

1.9.1. Regulatory Framework.
1.9.2. Concept, structure and functions
1.9.3. Procedures

1.10. Foundations

1.10.1. Regulatory Framework.
1.10.2. Concept, internal structure
1.10.3. The figure of the sports volunteer
1.10.4. Other examples of “sports foundations”

Module 2. Contractual Relationships of Sports Entities, with special reference to the Commercial Sphere

2.1. The specificity of the sport

2.1.1. Regulatory Introduction
2.1.2. Influence of the specificity of sport at the European level
2.1.3. Relevant cases

2.2. Sport as an economic activity

2.2.1. Contextualization
2.2.2. Legal implications of its consideration as an economic activity
2.2.3. Relevant cases

2.3. Competition Law: Free competition

2.3.1. Influence of Competition Law on Sports Federations
2.3.2. Concept of dominant position
2.3.3. Conduct in the sports sector that restricts free competition: Abuse of dominant position

2.4. Competition Law: Unfair Competition

2.4.1. Influence of competition law on sports entities.
2.4.2. Conduct that generates unfair competition
2.4.3. Cases of interest

2.5. Subsidies as a form of financing for sports entities

2.5.1. Regulatory framework and concepts
2.5.2. Public subsidies
2.5.3. Notes and case studies

2.6. Sponsorships and collaborations

2.6.1. Sports sponsorship: Concept and characteristic notes
2.6.2. Collaboration: Concept and characteristic notes
2.6.3. Differences between both figures. Practical implementation issues

2.7. Comparative analysis: Sports in the United States

2.7.1. Regulatory Framework
2.7.2. Concepts and organizational structure
2.7.3. The legal figure of the franchisee

2.8. NCMC (National Commission of Markets and Competition)

2.8.1. Regulatory Framework
2.8.2. Concept, organizational structure and functions
2.8.3. Typology of decisions in the sports sector
2.8.4. Professional sports marketing rights

2.9. European Commission and Court of Justice of the European Union

2.9.1. Introduction
2.9.2. Regulatory Framework
2.9.3. Special reference to cases on Competition Law

2.10. Bankruptcy law and sports

2.10.1. Introduction
2.10.2. Regulatory Framework.
2.10.3. Theoretical and practical aspects

Module 3. The Taxation of Legal Entities in Sport

3.1. Corporate income tax for non-profit sports entities

3.1.1. Fiscally protected sports entities
3.1.2. Special corporate income tax regime
3.1.3. Special regime under Law 49/2002

3.2. Corporate income tax on professional clubs

3.2.1. General application
3.2.2. Reservations
3.2.3. Non-deductible expenses, penalties

3.2.3.1. Sanctions
3.2.3.2. Administrative sanctions
3.2.3.3. Sanctions from private institutions

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

3.3.1. Signing bonus, amortization
3.3.2. Impairment
3.3.3. Termination of contract

3.3.3.1. Adjustments for accounting and tax valuation differences
3.3.3.2. Adjustments for La non-deductibility of severance indemnity payments

3.4. Value Added Tax in Professional Sports

3.4.1. The generality of VAT
3.4.2. VAT exemption in special employment relationships, professional athletes
3.4.3. Reduced VAT rates on sporting events
3.4.4. VAT exemption for the practice of sports
3.4.4. Import and sports specialties

3.5. VAT on non-profit sports entities

3.5.1. Distinction between professional and amateur clubs
3.5.2. Free activities
3.5.3. Free and fee-based activities
3.5.4. Tax effects

3.6. Sports facilities and their taxation

3.6.1. Fees for special use of sports facilities
3.6.2. Concession of sports facilities
3.6.3. IBI exemption for sports-related properties

3.7. Taxation of third parties' participation in sports activities

3.7.1. Distinction between expense deductibility and the right to deduction
3.7.2. Patronage
3.7.3. Collaboration agreement
3.7.4. Sponsorship
3.7.5. New Sports Law, sponsorship
3.7.6. Delivery of tickets as services with customers or suppliers

3.8. Taxation of agents of professional sportsmen and sportswomen

3.8.1. Nature of the relationship
3.8.2. Tax effects of payments made to agents
3.8.3. Taxation of the individual agent
3.8.4. Taxation of the brokerage entity agent

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

3.9.1. Economy of choice vs. evasion and avoidance behaviors
3.9.2. Taxation of the compensation system for professional athletes
3.9.3. Investment structures and international tax optimization

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

3.10.1. Typology of corporate structures
3.10.2. Double taxation treaties
3.10.3. International tax transparency
3.10.4. Tax compliance for professional athletes 

With just an Internet connection, you will have at your fingertips on your tablet or computer all the agenda to consult it as many times as you want and without worrying about schedules"