Loan of football players – Part six: Legal and tax implications in Spain
FIFA has published its third edition of the International Transfer Snapshot3 which offers an overview of all
international transfers covered during the period comprised between 1 June 2022 and 1 September 2022 (“the Report”).
While the industry is still recovering from the disruptions caused by the COVID-19 pandemic, the Report shows that during the 2022 mid-registration period a total of 9,717 international transfers were completed.4 The results of the Report reveal that a quarter (25%) of the international transfers related to loans (12.5% loans – 12.5% return from loan).
In summary, these operations, which are a common feature of the football industry, involve a large number of transfers
(almost 2,500 only during the 2022 mid-registration period).
In this scenario, this comment is aimed at describing briefly the legal and tax implications of temporary transfers in Spain.
Read the full article here.