LA TRIBUTACIÓN DE LOS DEPORTISTAS: ESPECIAL REFERENCIA AL IRPF
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2021-01-26
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Jaén: Universidad de Jaén
Resumen
La tributación del deporte en la imposición personal siempre ha suscitado un peculiar interés para los operadores jurídicos, entre otras razones, debido a la singular forma de percepción de las rentabilidades gravables. Estos profesionales pueden llegar a percibir importantes retribuciones, pero durante un periodo de tiempo especialmente fugaz, y en una etapa vital que coincide con los periodos de formación habituales, lo que agrava la percepción de la tributación como injusta, puesto que transcurrido este periodo de actividad descienden drásticamente sus ingresos y el periodo de adaptación a la vida potsdeportiva es largo y, a veces, dramático. Nuestro trabajo, que no oculta ni evita referirse a esta realidad, se centra no obstante en el tratamiento fiscal que actualmente reciben las percepciones económicas de estos profesionales y el análisis de la casuística del fraude fiscal en este contexto.
The taxation of sport in personal imposition has always aroused a peculiar interest for legal operators, among other reasons, due to the unique way of perception of taxable returns. These professionals may receive significant remuneration, but during a particularly fleeting period of time, and in a vital stage that coincides with the usual training periods, which aggravates the perception of taxation as unfair, since after this period of activity has elapsed their income drops drastically and the period of adaptation to sports life is long and, at times, dramatic. Our work, which does not hide or avoid refering to this reality, nevertheless focuses on the tax treatment currently received by the economic perceptions of these professionals and the analysis of the casuistry of tax fraud in this context.
The taxation of sport in personal imposition has always aroused a peculiar interest for legal operators, among other reasons, due to the unique way of perception of taxable returns. These professionals may receive significant remuneration, but during a particularly fleeting period of time, and in a vital stage that coincides with the usual training periods, which aggravates the perception of taxation as unfair, since after this period of activity has elapsed their income drops drastically and the period of adaptation to sports life is long and, at times, dramatic. Our work, which does not hide or avoid refering to this reality, nevertheless focuses on the tax treatment currently received by the economic perceptions of these professionals and the analysis of the casuistry of tax fraud in this context.