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  • The Spanish Supreme Court recognized the existence of an oral partnership between a football players’ agent and his collaborators

    The Supreme Court confirmed that the professional reputation and player portfolio may be valid contributions to a partnership, recognized the agreed percentage distribution of the economic rights generated by the representation of twelve professional players, and defined the time period of the right to share in the profits.
  • Garrigues Sports Newsletter - February 2026

    Publication prepared by the Garrigues Sports Department analyzing, from a tax and legal perspective, the most relevant recent regulations, court rulings, and decisions within the framework of professional sport in Spain.
  • The Catalan High Court ruled that the nonresident income tax assessment issued to a MotoGP rider for income linked to races in which he did not ultimately take part was unjustified

    The judgment, handed down in the context of a judicial review proceeding, considered the contested original assessment unjustified, as it included in the motorcycle rider’s nonresident income tax base income obtained in the Catalan Grand Prix MotoGP race, because although the rider was registered to participate in it, he did not ultimately race due to an accident that took place at the start of the race.
  • Mexico on the road to the 2026 World Cup: the legal challenge of building tourism infrastructure on time

    The FIFA World Cup 2026 will place Mexico at the center of global sports tourism, with millions of visitors expected and unprecedented pressure on the hotel infrastructure of its host cities. The real challenge will not only be to invest, but to expand capacity in time and under an effective regulatory framework.
  • Sports & Entertainment Magazine - June 2024

    In our Magazine of the Sports & Entertainment industry, we focus on tax and legal matters of interest.
  • Sports & Entertainment Magazine - December 2023

    Magazine of the Sports & Entertainment industry corresponding to the last quarter focusing on tax and legal matters of interest.