##  [Sports & Entertainment Commentary 2-2014](/en_GB/new/sports-entertainment-commentary-2-2014) 

# Sports & Entertainment Commentary 2-2014





07 / 02 / 2014

















- <a aria-label="Link" class="fs-5" data-content="Copied link" data-placement="top" data-toggle="popover" data-trigger="focus" data-url="https://www.garrigues.com/en_GB/new/sports-entertainment-commentary-2-2014" id="get-app-artwork" role="button" tabindex="0"></a>
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/sports-entertainment-commentary-2-2014)
- [](<https://twitter.com/intent/tweet?text=Sports & Entertainment Commentary 2-2014&url=https://www.garrigues.com/en_GB/new/sports-entertainment-commentary-2-2014>)
- [](<https://www.facebook.com/sharer.php?u=https://www.garrigues.com/en_GB/new/sports-entertainment-commentary-2-2014&t=Sports & Entertainment Commentary 2-2014>)

[Download Sports &amp; Entertainment Commentary 2-2014

![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/Comentario-Sports-Entertainment-2-2014-eng_1.pdf) 







   Previous    Next  















The tax reform: key changes in the field of sport





On June 20, 2014, the Cabinet of Ministers approved four preliminary bills which propose a root-and-branch reform of several taxes.

These are preliminary bills, so they are subject to public consultation periods and, subsequently, to the relevant passage through parliament, where it is foreseeable that changes will be introduced into the current texts, which will have to be taken with the necessary caveats. However, there are already several proposed amendments that are affected by what is known as the “announcement effect”, meaning that, if the reforms in question are finally approved, they will take effect in relation to taxable events that predate their entry into force.

Focusing on sports-related matters, we take a look here at certain measures that are adopted in the preliminary bill amending Personal Income Tax Law 35/2006, of November 28, 2006, and that affect the personal income tax treatment of sportspersons.

We also take a look at the amendment introduced by the Preliminary Bill for the Corporate Income Tax Law in relation to the tax regime applicable to events of exceptional public interest.















 

 



 

 

### Contact

 

 ![Foto del socio](/sites/default/files/styles/medium/public/team/photo/Felix_Plaza_Romero_en_20250523.jpg?itok=n-hvVqIN)

[Félix Plaza](/en_GB/team/felix-plaza-romero)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:felix.plaza.romero@garrigues.com >)

- +34 91 514 52 00
    
    [Madrid](https://www.garrigues.com/en_GB/office/madrid)
 










 

[Find more professionals](../team)

 

 



 

 

- 
 


 

 



 

## Find a publication

   

- [Administrative and Constitutional Law](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1443)
- [Corporate and M&amp;A](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1430)
- [Startups &amp; Open innovation](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/4876?f%5B0%5D=service%3A1428)

 Facet Services detail

 



- [Publications](/en_GB/markdownify/node/4876?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/4876?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/4876?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/4876?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/4876?f%5B0%5D=publication_type%3A105)

 Facet Publication type detail

 



  Min  

 Max  

 







 

## News search engine