Problemática del impuesto a la renta que enfrentan los clubes de fútbol en el Perú

Through Law 29504, which promotes the transformation and participation of Professional Football Sports Clubs into Public Limited Companies, Article 5 introduces for the first time the open public limited company as the legal form of sports clubs. This article develops the Income Tax (IR) from the perspective of a sports club operating as a company. In this sense, the Income Tax Law does not provide for any special treatment or special regime for clubs; however, frequent problems faced by such entities have been identified, such as: expenses incurred by football clubs in hiring professional footballers; the tax category and determine the payment to be made in hiring technical directors, if it corresponds to the fourth or fifth category; as well as expenses incurred by the football club in favor of sports institutions.

Name thesis:degree_name

Maestro en Tributación y Política Fiscal

Level thesis:degree_level

Maestría

Discipline thesis:degree_discipline

Tributación y Política Fiscal

Grantor dc:publisher

Universidad de Lima

Year dc:date.issued

2019

Author dc:creator

• Anticona Villanueva, Diana Esmeralda

Advisor dc:contributor.advisor

• Villagra Cayamana, Renée

• Clubs de fútbol
• Sociedades anónimas deportivas
• Impuesto a la renta
• Soccer teams
• Sports corporations
• Income tax

Statement dc:rights

• info:eu-repo/semantics/openAccess

Licence dc:rights.uri

• https://creativecommons.org/licenses/by-nc-sa/4.0/

Language dc:language.iso

spa

DOI

http://doi.org/10.26439/ulima.tesis/10649

OAI identifier oai:identifier

oai:repositorio.ulima.edu.pe:20.500.12724/10649