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Newsletter Sports&Entertainment - June 2012 

1. ARTICLES
1.1 An uneasy relationship between the tax authorities and entertainers and athletes?
1.2 Petition for a finding of total permanent disability set aside because it had not been evidenced that it resulted from an injury sustained at a training session 
1.2.1 Issue under dispute 
1.2.2 Background facts 
1.2.3 Case law 
1.3 Personal income tax. Payment for the transfer of a player’s registration: Supreme court judgment of January 19, 2012 
1.3.1 Introduction 
1.3.2 View of the National Appellate Court 
1.3.3 Our take 
1.4 Assessment of withholding tax on severance at Fútbol Club Barcelona. Commentary on supreme court judgment of February 1, 2012 
1.4.1 Background and issue in dispute 
1.4.2 Supreme Court judgment 
1.4.3 Conclusion 
1.5 Personal income tax. Supreme court judgment of March 13, 2012. Figo case 
1.5.1 Supreme Court judgment 
1.5.2 Conclusion 
1.6 Spanish football under scrutiny over state aid 

2. NEWS 

3. UPDATE 
3.1 Personal income tax. Payments made to entities or persons other than the home club in respect of a player’s registration are treated as earned income (Supreme Court. Judgment of February 20, 2012). 
3.2 Personal income tax. Partial exemption for severance paid to professional athletes (National Appellate Court. January 18, 2012). 
3.3 Personal income tax. Taxation of entertainment shows financed out of public funds and put on in Spain and Portugal (Directorate-General of Taxes. Ruling CV0106-12, of January 23, 2012).