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V2275-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Player development fees subject to Corporate Tax as economic activity

A non-profit sports association seeks advice on the tax treatment of fees received from FIFA for player development rights. The DGT confirms these fees are subject to Corporate Tax as deriving from economic activity.

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2025-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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