Loan of football players – Part six: Legal and tax implications in Spain
Colaboración en la revista Sports Law and Taxation (SLT), edición septiembre de María Chicote y Juan Prieto.
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.
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.
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