Issue of the taxation of the sport public limited companies

Identifier:  TFG:747

Handle: https://hdl.handle.net/20.500.11797/TFG747

Authors:  García Cuesta, Luis

Abstract:
When we think about sport we never take care about how sport clubs, or in this case the public limited companies sport clubs have been converted in, pay their taxes, for this reason I have chosen this topic for my essay. I have based it in football clubs, because football is the most important sport, due to the number of people who watches it and the quantity of money it makes. I have made this essay getting the information of specialized websites, like the one of the Consejo Superior de Deportes, doctrinal articles which mentioned this issue, and an analysis of the valid legal regime. My essay starts making an approach to the terms of sport public limited company and what we know as sport clubs, because these terms of essential knowledge in order to understand the analysis I have made. Once we have understood these two figures and the differences between them, I have analyzed the legal regime for the sport public limited companies and the sport clubs, in order to see if there were many differences between the creation forms, the formalities a person has to deal with to create a sport club, etc. Finally, I have made a comparative between the two taxation regimes; I have made it to demonstrate if the taxation of the sports public limited companies was made, intentionally or not, in detrimental to their interests, or at least if the taxation regime of the sport clubs is more profitable than the one we have for the sports public limited companies.