Financial disadvantage in Spain’s Spain about Formula 1 Pilot about a football player or cyclist

Taxes are one of the problems related to athletes because good money is in danger. Have a problem Double tax deals It signs to countries with other states. Article 17 of the contracts to prevent double tax, in the case of athletes and indicating Spain I Sigo AbrogoThe company is a prosecutor partner Verify PKF.

This Article 17 (CDI) of Agreements to avoid double imposing income Artists and athletes. Abrgo explained: “In the field Motoring and motorcycling The application of Professional, Article 17 is done very regularly. Non -resident pilots need to be taxed on the income of the Spanish territory from the State Tax Administration Agency (AEAT) in sports competitions in Spain. In recent years this position is also a step forward: Various tax administrations, including Spanish, have begun to seek taxes not only for race, but also for “test” services or previous evidence“.

Abrgo refers to the tests that equipment is preparing for cars or motorcycles and pilots competing. Since 2014, comments to the CDI models of the Organization for Economic Cooperation and Development (OECD) are already clearly collected These activities should be considered in the concept of “athlete income”By practicing training with training. “This policy has been included in many tax administration, which has expanded the tax base in the country where these tests are being conducted,” Abrgo explained.

“Non -Agreement Agreement” between countries with football

What happens in other sports such as football or cycling? This Article 17’s app is not so tough.

Eisigo Abrego explained this: “In the case of cycling, it is very complicated to control whether a non -resident is training in Spain effectively in SpainA, the person of training, due to the nature of mobile and wisdom. Therefore, in practice, the tax on this potential income will be without applying many times, ”he said.

“More stunning in the case of football, where some people qualify as “non -agration pack” Among the economic administration of various states. Although many clubs in North European are conducting long densities and pre -season in South Spain -especially in areas such as the Andalusia or Valencian society -the CDI, which is not usually a resident, has expanded to the CDI and taxes.

Different explanations

Hence this uneven treatment produces Tax disadvantage for motor sports in relation to other sports units. Although in Motojipi or Formula 1, the principle of spaticality of sports income is strictly applied, as there are practical difficulties in maintaining this tax or economic policy reasons between countries in football, and tolerated more luxurious commentary.

“At the end, the app of Article 17 of the CDIs in the sports field reveals a different Panorama, where the recognizable of activity, such as the number and the contribution between the participants, determine the true level of tax demand and the true level of tax demand.”