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- Title
The Taxation of Sportspeople in Portugal.
- Authors
da Palma Borges, Ricardo; Pimentel, Miguel Cortez; de Sousa, Pedro Ribeiro
- Abstract
The article offers information on tax legislation especially the Personal Income Tax (PIT) Code in Portugal. It notes that the PIT does not employ a specific tax for sportspeople in accordance with the rules applicable to all taxpayers. It reveals that contracted athletes, sports players, and referees are given optional taxation for their gross income from sports activities which is an autonomous flat rate. It details the Portuguese PIT rules and framework that may apply to sportspeople seeking residency in Portugal.
- Subjects
PORTUGAL; TAX laws; SPORTS; TAXATION of athletes; TAX administration &; procedure; FLAT-rate income tax; INCOME tax; CITIZENSHIP; PORTUGUESE people; TAXATION
- Publication
International Sports Law Review Pandektis, 2010, Issue 3/4, p75
- ISSN
1109-3943
- Publication type
Article