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V2164-14 ·5 August 2014 ·consulta-vinculante Medium impact
Tax

Purchase of football player federal rights not subject to retention by buyer

A football club asks whether it must withhold taxes when paying a Monaco entity for the purchase of a player's federal rights. The DGT determines that the payment constitutes a capital gain and that the club has no obligation to withhold tax.

In 6 key points

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2014-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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