{"id":3213,"date":"2020-10-13T12:48:00","date_gmt":"2020-10-13T12:48:00","guid":{"rendered":"https:\/\/sennferrero.com\/2020\/10\/13\/mas-sobre-el-criterio-de-la-direccion-general-de-tributos-acerca-de-las-clausulas-de-rescision\/"},"modified":"2020-10-13T12:48:00","modified_gmt":"2020-10-13T12:48:00","slug":"mas-sobre-el-criterio-de-la-direccion-general-de-tributos-acerca-de-las-clausulas-de-rescision","status":"publish","type":"post","link":"https:\/\/sennferreroantigua.payperthink.es\/en\/2020\/10\/13\/mas-sobre-el-criterio-de-la-direccion-general-de-tributos-acerca-de-las-clausulas-de-rescision\/","title":{"rendered":"M\u00e1s sobre el criterio de la Direcci\u00f3n General de Tributos acerca de las cl\u00e1usulas de rescisi\u00f3n"},"content":{"rendered":"\n<p>La Direcci\u00f3n General de Tributos (en adelante \u201cDGT\u201d), sigue prol\u00edfica en cuanto a resoluciones relativas a las implicaciones fiscales de las cl\u00e1usulas de rescisi\u00f3n. La resoluci\u00f3n que nos ocupa es menos completa que la analizada y comentada V3375-16, de 18 de julio, ya que s\u00f3lo se pronuncia acerca de las implicaciones existentes a los efectos del Impuesto sobre el Valor A\u00f1adido (en adelante, \u201cIVA\u201d) en el pago de la cl\u00e1usula de rescisi\u00f3n por parte del club consultante.<\/p>\n\n\n\n<p>En este caso, la DGT sigue la l\u00ednea ya marcada en la contestaci\u00f3n a consultas de 20 de junio de 1997, consulta n\u00famero 1287-97, y la ya mencionada V3375-16, refrendando la no sujeci\u00f3n al IVA de la percepci\u00f3n por parte del club de origen de las indemnizaciones (esto es, el pago de la cl\u00e1usula de rescisi\u00f3n) a las que se refiere el art\u00edculo 16, n\u00famero 1, del Real Decreto 1006\/1985, de 26 de junio, que regula la relaci\u00f3n laboral de los deportistas profesionales. A tal efecto, es indiferente que la indemnizaci\u00f3n sea asumida directamente por el jugador que rescinde su relaci\u00f3n laboral o por un tercero (el club de f\u00fatbol por el que va a fichar).<\/p>\n\n\n\n<p>El importe de la indemnizaci\u00f3n no supone la contraprestaci\u00f3n de ninguna operaci\u00f3n sujeta al Impuesto que pudiera realizar el jugador a favor del club que asume el desembolso, en este caso, el club consultante. Por tanto, la cuant\u00eda satisfecha al jugador por el club de destino para que sea \u00e9l quien haga efectivo el pago de la cl\u00e1usula, tampoco tiene la consideraci\u00f3n de una operaci\u00f3n sujeta al IVA.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"http:\/\/sennferrero_old.pro\/descargaspdf\/articulo\/351\/DGTCV3375-2016.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Descargar Consulta<\/a><\/li><li><a href=\"http:\/\/iusport.com\/not\/24600\/mas-sobre-las-clausulas-de-rescision-resolucion-de-la-dgt-v3549-16\" target=\"_blank\" rel=\"noreferrer noopener\">Art\u00edculo publicado en Iusport<\/a><\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Art\u00edculo de opini\u00f3n de Carlos Carnero, publicado en Iusport, en el que se detalla el cirterio de la Direcci\u00f3n General de Tributos sobre el tratamiento del IVA en el pago de la cl\u00e1usula de rescisi\u00f3n.<\/p>\n","protected":false},"author":3,"featured_media":2825,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[84],"tags":[96],"class_list":["post-3213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-opinions","tag-carlos-carnero-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - 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