학술논문
Special income tax regimes for sportspersons and income from the exploitation of image rights - Spain
Document Type
Journal Article
Author
Source
S.L. & T. 2023, 14(4), 44-47
Subject
Language
English
ISSN
0000-0000
Abstract
Discusses the tax regimes applicable to professional sportspersons in Spain, focusing on the special tax regime for inpatriates, also known as the "Beckham Regime", which, until 2015, applied to all non-residents who started to live in Spain for work purposes, the taxation of image rights and their assignment to third parties.