La fiscalidad es uno de los asuntos que preocupan a los deportistas, ya que está en juego una buena suma de dinero. Un asunto donde adquiere una gran importancia los Convenios de doble imposición que firmen los países con otros estados. En el caso de los deportistas y en lo que se refiere a España, el artículo 17 de los Convenios para evitar la doble imposición recoge una “sustancial disparidad” entre el fútbol y otros deportes como la Fórmula 1 o MotoGP en favor del primero, según señala Iñigo Abrego, socio de fiscal de la firma PKF Attest.
Este artículo 17 de los Convenios para evitar la Doble Imposición (CDI) se refiere a los ingresos de artistas y deportistas. Abrego explica: “En el ámbito del automovilismo y motociclismo profesional, la aplicación del artículo 17 se lleva a cabo con bastante regularidad. La Agencia Estatal de Administración Tributaria (AEAT) en España exige a los pilotos no residentes la tributación por las rentas generadas en territorio español derivadas de su participación en competiciones deportivas. Esta postura ha ido incluso un paso más allá en los últimos años: diversas administraciones tributarias, incluida la española, han comenzado a exigir la tributación no solo por la carrera en sí, sino también por los servicios de “testing” o pruebas previas“.
Se refiere Abrego a los test en los que los equipos ponen a punto los coches o las motos y los pilotos se preparan para la competición. Desde 2014, los comentarios a los modelos del CDI de la Organización para la Cooperación y el Desarrollo Económico (OCDE) ya recogen expresamente que estas actividades deben considerarse dentro del concepto de “rentas del deportista”, al equipararse funcionalmente con los entrenamientos. “Este enfoque ha sido incorporado por varias administraciones tributarias, lo que amplía la base imponible sujeta a tributación en el país donde se realizan dichas pruebas”, explica Abrego.
El “pacto de no agresión” entre países con el fútbol
¿Qué pasa en otros deportes como el fútbol o el ciclismo? Que la aplicación de este artículo 17 no es tan rigurosa, en el caso del ciclismo por la dificultad de asegurar que está entrenando en España y en el caso del fútbol por un “pacto no de agresión” entre países.
Lo explica así Iñigo Abrego: “En el caso del ciclismo, resulta extremadamente complejo fiscalizar si un ciclista no residente está entrenando efectivamente en España, debido a la naturaleza individual, móvil y discreta de los entrenamientos. Por tanto, en la práctica, la fiscalidad sobre estos ingresos potenciales queda muchas veces sin aplicar”, apunta.
“Más llamativo aún es el caso del fútbol, donde se percibe lo que algunos califican como un “pacto de no agresión” entre administraciones fiscales de distintos Estados. A pesar de que muchos clubes del norte de Europa realizan concentraciones y pretemporadas prolongadas en el sur de España —especialmente en regiones como Andalucía o la Comunidad Valenciana—, no suele exigirse a los jugadores no residentes la tributación por las rentas derivadas de su actividad deportiva en territorio español, aunque en teoría podrían estar comprendidas en el ámbito del IRNR (Impuesto sobre la Renta de no Residentes) conforme a lo establecido en el artículo 17 del CDI”, se extiende Abrego.
Diferentes interpretaciones
Este tratamiento desigual genera por tanto una situación de desventaja fiscal para los deportes de motor respecto a otras disciplinas deportivas. Mientras que en MotoGP o Fórmula 1 se aplica estrictamente el principio de territorialidad de las rentas deportivas, en el fútbol se tolera una interpretación más laxa, debido a la dificultad práctica de gestionar esta tributación o a razones de política fiscal entre países.
“En conclusión, la aplicación del artículo 17 de los CDI en el ámbito deportivo revela un panorama heterogéneo, donde factores como la trazabilidad de la actividad, el número de implicados, y la cooperación entre administraciones fiscales determinan el grado real de cumplimiento y exigencia tributaria”, finaliza Abrego.
This news was originally published on this post .
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