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Football-legal
10
Dec
2024
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Jacques MESSECA
Daan BUYLAERT Philipp DIFFRING Can DOĞRUSÖZ Diego N. FRAGA Pete HACKLETON Carlo LORUSSO Paulo LOURENÇO Lorenzo MAZZOCCONI Alexander SAFT Francisco SALINAS Giorgio VASELLI
Financial control
Article
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Football Legal # 21

Football Taxation - Clubs' Perspective: Taxation Principles of the Transfer Indemnity (Corporate Income Tax)


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Argentina

The costs for the transfer of a football player are around 25% in Argentina. These costs are composed of the following items:

a) 15% due to the professional player statute;

b) 2% due for the Argentine Football Association (AFA) for transfer rights;

c) 0.5% due for ‘Futbolistas Argentinos Agremiados’ (FAA) for transfer rights;

d) 7% due to an agreement between the AFA and the Federal Administration of Public Revenues (AFIP): for a fund for the clubs’ tax debts;

e) Stamp tax (provincial): ranges between 0.5% and 3% (i.e in the autonomous city of Buenos Aires, the rate is 1.2%).

In addition to these “traditional” costs, if the football player was trained between the ages of 12 and 23 by other clubs, these previous clubs...

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Topics
  • Financial control
  • Contractual terms
  • Player Transfer
  • Football Agents
  • Broadcasting Rights & Sponsorship
  • Player/Coach Contract
Keywords
  • Image rights
  • Intermediaries / Agents
  • Salaries
  • Sponsorship
  • Tax
  • Tax Law
  • Transfer fee
  • Non-Fungible Tokens (NFTs)
Authored by
Jacques MESSECA
About Jacques MESSECA
Daan BUYLAERT
About Daan BUYLAERT
Philipp DIFFRING
About Philipp DIFFRING
Can DOĞRUSÖZ
About Can DOĞRUSÖZ
Diego N. FRAGA
About Diego N. FRAGA
Pete HACKLETON
About Pete HACKLETON
Carlo LORUSSO
About Carlo LORUSSO
Paulo LOURENÇO
About Paulo LOURENÇO
Lorenzo MAZZOCCONI
About Lorenzo MAZZOCCONI
Alexander SAFT
About Alexander SAFT
Francisco SALINAS
About Francisco SALINAS
Giorgio VASELLI
About Giorgio VASELLI
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