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

• Autor: Anticona Villanueva, Diana Esmeralda
• Formato: tesis de maestría
• Fecha de Publicación: 2019
• Institución: Universidad de Lima
• Repositorio: ULIMA-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.ulima.edu.pe:20.500.12724/10649
• Enlace del recurso: https://hdl.handle.net/20.500.12724/10649; http://doi.org/10.26439/ulima.tesis/10649
• Nivel de acceso: acceso abierto
• Materia: Clubs de fútbol; Sociedades anónimas deportivas; Impuesto a la renta; Soccer teams; Sports corporations; Income tax; https://purl.org/pe-repo/ocde/ford#5.05.00

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.