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The taxation of a football player's termination clause regarding Corporate Tax, VAT, and Personal Income Tax is examined. The DGT determines that for the acquiring club, it constitutes an intangible asset; for the player, it represents a capital gain on the money received and a capital loss on the compensation paid, and it is not subject to VAT.
Cuestión planteada Cuál sería la tributación del pago de la denominada cláusula de rescisión a efectos del Impuesto sobre Sociedades del club/SAD adquirente, del Impuesto sobre el Valor Añadido y del Impuesto sobre la Renta de las Personas Físicas del jugador.
En IS, el importe de la cláusula de rescisión tiene el tratamiento de un activo intangible para el club adquirente. En IRPF, el pago de la indemnización al antiguo club es una pérdida patrimonial para el jugador, mientras que el dinero entregado por el nuevo club para sufragar dicha indemnización constituye una ganancia patrimonial. En IVA, la indemnización no es contraprestación de una operación sujeta al impuesto, por lo que no hay sujeción.
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