{"id":{"repo_id":"lima","oai_identifier":"oai:repositorio.ulima.edu.pe:20.500.12724/10649"},"canonical_url":"https://search.dev.ndltd.org/etd/lima/oai:repositorio.ulima.edu.pe:20.500.12724/10649","repository":{"repo_id":"lima","name":"Universidad de Lima","base_url":"https://repositorio.ulima.edu.pe/oai/request"},"display":{"title":"Problemática del impuesto a la renta que enfrentan los clubes de fútbol en el Perú","abstract":"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.","abstract_html":"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.","abstract_has_math":false,"creators":["Anticona Villanueva, Diana Esmeralda"],"institution":"Universidad de Lima","degree_name":"Maestro en Tributación y Política Fiscal","degree_level":"Maestría","degree_discipline":"Tributación y Política Fiscal","degree_department":null,"school":null,"contributors":[],"advisors":["Villagra Cayamana, Renée"],"committee_chairs":[],"committee_members":[],"year":2019,"date_issued":"2019","date_published":"2019","updated_at":"2026-07-24T02:49:46Z","subjects":["Clubs de fútbol","Sociedades anónimas deportivas","Impuesto a la renta","Soccer teams","Sports corporations","Income tax"],"languages":["spa"],"rights":["info:eu-repo/semantics/openAccess"],"rights_urls":["https://creativecommons.org/licenses/by-nc-sa/4.0/"],"identifier_entries":[{"key":"dc:identifier.doi","label":"DOI","values":["http://doi.org/10.26439/ulima.tesis/10649"],"render_values":[{"text":"http://doi.org/10.26439/ulima.tesis/10649","href":"http://doi.org/10.26439/ulima.tesis/10649","code":true}]}]},"links":{"outbound_url":"https://hdl.handle.net/20.500.12724/10649","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Villagra Cayamana, Renée"]},{"key":"dc:creator","label":"Author","values":["Anticona Villanueva, Diana Esmeralda"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2020-03-12T17:38:28Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2020-03-12T17:38:28Z"]},{"key":"dc:date.issued","label":"Date","values":["2019"]},{"key":"dc:publisher","label":"Institution","values":["Universidad de Lima"]},{"key":"dc:type","label":"Dc Type","values":["info:eu-repo/semantics/masterThesis"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Tributación y Política Fiscal"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Maestría"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Maestro en Tributación y Política Fiscal"]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["Universidad de Lima. 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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.","Mediante la Ley 29504, que promueve la transformación y participación de los Clubes Deportivos de Fútbol Profesional en Sociedades Anónimas, el artículo 5 introduce por primera vez la sociedad anónima abierta como forma jurídica de los clubes deportivos. Este artículo desarrolla el Impuesto sobre la Renta (IR) desde la perspectiva de un club deportivo que opera como sociedad. En este sentido, la Ley del impuesto a la renta, no prevé ningún tratamiento especial o régimen especial para los clubes; sin embargo, se han identificado problemas frecuentes que enfrentan dichas entidades, tales como: gastos incurridos por los clubes de fútbol en la contratación de futbolistas profesionales; la categoría tributaria y determinar el pago a realizar en la contratación de directores técnicos, si corresponde a la cuarta o quinta categoría; así como los gastos incurridos por el club de fútbol a favor de las instituciones deportivas."]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:source","label":"Dc Source","values":["Repositorio Institucional - Ulima","Universidad de Lima"]},{"key":"dc:title","label":"Title","values":["Problemática del impuesto a la renta que enfrentan los clubes de fútbol en el Perú"]}]}],"canonical_facts":{"dc:contributor.advisor":["Villagra Cayamana, Renée"],"dc:creator":["Anticona Villanueva, Diana Esmeralda"],"dc:date.accessioned":["2020-03-12T17:38:28Z"],"dc:date.available":["2020-03-12T17:38:28Z"],"dc:date.issued":["2019"],"dc:description.abstract":["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. 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En este sentido, la Ley del impuesto a la renta, no prevé ningún tratamiento especial o régimen especial para los clubes; sin embargo, se han identificado problemas frecuentes que enfrentan dichas entidades, tales como: gastos incurridos por los clubes de fútbol en la contratación de futbolistas profesionales; la categoría tributaria y determinar el pago a realizar en la contratación de directores técnicos, si corresponde a la cuarta o quinta categoría; así como los gastos incurridos por el club de fútbol a favor de las instituciones deportivas."],"dc:format":["application/pdf"],"dc:identifier.doi":["http://doi.org/10.26439/ulima.tesis/10649"],"dc:identifier.uri":["https://hdl.handle.net/20.500.12724/10649"],"dc:language.iso":["spa"],"dc:publisher":["Universidad de Lima"],"dc:rights":["info:eu-repo/semantics/openAccess"],"dc:rights.uri":["https://creativecommons.org/licenses/by-nc-sa/4.0/"],"dc:source":["Repositorio Institucional - Ulima","Universidad de Lima"],"dc:subject":["Clubs de fútbol","Sociedades anónimas deportivas","Impuesto a la renta","Soccer teams","Sports corporations","Income tax"],"dc:title":["Problemática del impuesto a la renta que enfrentan los clubes de fútbol en el Perú"],"dc:type":["info:eu-repo/semantics/masterThesis"],"thesis:degree_discipline":["Tributación y Política Fiscal"],"thesis:degree_level":["Maestría"],"thesis:degree_name":["Maestro en Tributación y Política Fiscal"],"thesis:institution_name":["Universidad de Lima. 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