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Problemática del impuesto a la renta que enfrentan los clubes de fútbol en el Perú

Identification

Public canonical key
doi:10.26439/ulima.tesis/10649
Authors
Diana Esmeralda Anticona Villanueva
Reported year
2019
Reported language
es
Source type
dissertation
First detected
2026-11-09T19:04:47.929741+00:00
Last metadata observation
2026-11-09T19:04:47.929741+00:00
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Documentary abstract — original language

LOS CLUBES DEL FUTBOL PERUANO Y LA IMPOSICION DE RENTA………………………………………………….12 1.1 Los clubes deportivos……………………………………………………..13 1.1.1Legislación comparada, antecedentes, caso español……………………17 1.2 Persona jurídica…………………………………………………………...20 1.3 Asociaciones civiles………………………………………………………21 1.4 Sociedades anónimas……………………………………………………..22 CAPÍTULO II: PROBLEMAS TRIBUTARIOS QUE ENFRENTA UN CLUB DEPORTIVO DE FÚTBOL CONSTITUIDO COMO SOCIEDAD ANÓNIMA…………………………………………………………………....25 2.1 Erogaciones vinculadas a la contratación de futbolistas profesionales……25 2.1.1Transferencia de jugadores de futbol……………………………………31 2.1.2Conceptos remunerativos………………………………………………..33 2.1.3Pagos en especie (vivienda y movilidad)………………………………..34 2.1.4Cesión de imagen………………………………………………………..37 2.2 Calificación tributaria de los pagos efectuados a los directores técnicos....41 2.2.1 Posición de la administración tributaria………………………………....42 2.2.2 Posición del tribunal fiscal……………………………………….……...42 2.2.3 Nuestra opinión………………………………………………………….43 v 2.3 Erogaciones efectuadas por el club deportivo de futbol a favor de instituciones deportivas: Taquilla e inscripción a torneos…………………….492.3.1 Pago a la Federación Deportiva Peruana de Futbol -FPF……………...52 2.3.2Pago a la Asociación Deportiva de Futbol Profesional del Perú-ADFP..55 2.3.3Pago por inscripción al torneo de futbol descentralizado a favor de la asociación deportiva de futbol profesional -ADFP…………………………..57

Identifiers

OPENALEX
W3013528586
DOI
10.26439/ulima.tesis/10649
HANDLE
20.500.12724/10649

Documentary context

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Thesis
Source-reported types
dissertation
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PE

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Cite this reference

Diana Esmeralda Anticona Villanueva. Problemática del impuesto a la renta que enfrentan los clubes de fútbol en el Perú. 2019. https://doi.org/10.26439/ulima.tesis/10649

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APA
Diana Esmeralda Anticona Villanueva. (2019). Problemática del impuesto a la renta que enfrentan los clubes de fútbol en el Perú. https://doi.org/10.26439/ulima.tesis/10649
Chicago
Diana Esmeralda Anticona Villanueva. Problemática del impuesto a la renta que enfrentan los clubes de fútbol en el Perú. 2019. https://doi.org/10.26439/ulima.tesis/10649
ISO 690
Diana Esmeralda Anticona Villanueva. Problemática del impuesto a la renta que enfrentan los clubes de fútbol en el Perú. 2019. https://doi.org/10.26439/ulima.tesis/10649

UDTR Global Rights of Nature Legal Library. Problemática del impuesto a la renta que enfrentan los clubes de fútbol en el Perú. Documentary record: https://www.declarationuniverselledesdroitsdelarbre.org/global-rights-of-nature-radar/reference/r-7607f47843296c4c5f9b97e320fcbdcd/ · Last HTTP verification: not performed

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Version 748d4279675018f2 · udtr-reference-1.1.2

Title
OpenAlex · source · 2026-11-09T19:04:47.929741+00:00
Authors
OpenAlex · source · 2026-11-09T19:04:47.929741+00:00
Year
OpenAlex · source · 2026-11-09T19:04:47.929741+00:00
Identifiers
OpenAlex · source · 2026-11-09T19:04:47.929741+00:00
Source URL
OpenAlex · source · 2026-11-09T19:04:47.929741+00:00

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0a6462c87c6c6574 · 2026-11-09T19:04:47.929741+00:00

367d561b92dcd253 · 2026-11-09T19:04:47.929741+00:00

25334283ed4397ed · 2026-11-09T19:04:47.929741+00:00

748d4279675018f2 · 2026-11-09T19:04:47.929741+00:00

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Research dossiers and documentary relations

PE ·

Diana Esmeralda Anticona Villanueva

Source roles

Discovery source · https://doi.org/10.26439/ulima.tesis/10649

Discovery source · https://hdl.handle.net/20.500.12724/10649

Discovery source · https://openalex.org/W3013528586

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