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A club has requested clarification on the tax treatment of funds to be deposited to cover compensation for the termination of a player's contract. The DGT has determined that the payment of said compensation is an obligation of the athlete and that the payment of the amount by the new club constitutes a capital gain.
Cuestión planteada Tratamiento a efectos del Impuesto sobre la Renta de las Personas Físicas de dicho pago.
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