Los efectos económicos, contables y fiscales derivados del COVID-19 en el sector del fútbol

  1. LUIS A. MALVÁREZ PASCUAL 1
  2. Mª PILAR MARTÍN ZAMORA 2
  1. 1 Derecho Financiero y Tributario. Universidad de Huelva
  2. 2 Contabilidad. Universidad de Huelva
Journal:
Revista Aranzadi de derecho de deporte y entretenimiento

ISSN: 2171-5556

Year of publication: 2020

Issue: 68

Type: Article

More publications in: Revista Aranzadi de derecho de deporte y entretenimiento

Abstract

The COVID-19 pandemic has caused the suspension of all sporting activity and competitions, after declaring the alarm state and the confinement of the whole population. In the football industry, once the health crisis has been overcome, professional leagues will be resumed for the purpose of minimizing the drop in expected income. This work is focused on the study of the economic reality that football clubs have had to face up. However, its main aim is the analysis of the effects derived for these entities in the accounting and tax fields, particularly in the Corporate Tax, taking into account the different possible scenarios. Some of these consequences respond to the conjunctural situations faced up during the period of suspension of all sporting activity. Others are caused by the celebration of a portion of 2019/2020 matches, exceptionally, after the end of the financial year and the tax period of this entities.