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V4779-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Transferring funds to an athlete following income imputation does not create a new tax impact

An entity inquired whether it could transfer funds to an athlete derived from income that the Administration had already imputed to them. The DGT ruled that, as said income had already been imputed to the athlete, the transfer of funds has no tax impact for either party.

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2016-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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