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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.
Cuestión planteada Si de acuerdo con la normativa del Impuesto sobre la Renta de no Residentes, la entidad transmitente podría obtener una ganancia patrimonial en territorio español que deba someterse a retención por la entidad consultante.
El pago por la compra definitiva de derechos económicos de un jugador se califica como ganancia patrimonial al tratarse de la transmisión de un inmovilizado inmaterial. Estas ganancias están sujetas al impuesto en España porque los derechos se ejercen en territorio español. No obstante, el club comprador no está obligado a practicar retención según las excepciones recogidas en el reglamento del impuesto. Asimismo, el pagador no responderá solidariamente del ingreso de la deuda tributaria por tratarse de una ganancia patrimonial y no de un rendimiento.
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