Football Taxation - Clubs' Perspective: Are There any Tax Rebates or Tax Cuts Available Exclusively for the Professional Football Clubs?

Argentina

There is an old regulation (Law 16.774) that exempts sports clubs, such as Club Atlético Boca Juniors, that carry out construction, renovation or expansion of stadiums or sports facilities from all taxes and fees.

This implies the exemption from taxes also exists for contractors, service providers, landlords and suppliers of materials, as long as their services are intended for the construction or renovation of sports facilities.

This is a unique exemption in our VAT regime. It also applies to acquisitions. In the rest of the exemptions, the dispensation only applies to the services provided by the exempt subject.

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