Running out of UK taxes: follow-up to the Bolt affaire – Una carrera para escapar de los impuestos británicos: más detalles sobre el caso Bolt

Trending Topic: taxation of non-resident athletes – Fiscalidad de deportistas no residentes

Tom O’Shea has written us with regard to our previous post. In his

Andre Agassi – Wikipedia

view, when athletes like Usain Bolt earn prize money from a race or event in the UK, his earnings are not just that prize money but also a share of the related sponsorships that the athlete earns. These sponsorships are dependent upon international events and raise the athletes profile internationally thus leading to further potential sponsorships. The UK claims its right to tax the share of the athlete’s sponsorships which are related to events held in its territory.

As Tom points out, this answer is found in the Agassi v. Her Majesty’s Inspector of Taxes case from 2006 [Agassi v. Robinson (Her Majesty’s Inspector of Taxes)] where the Court agreed with HMRC that this was the correct way to tax international athletes. There was however a dissenting opinion of Lord Walker of Gerstingthorpe. To put it in his own words “It is not so obvious that the player should also have to pay United Kingdom tax on merchandising income paid overseas in respect of products which (because of the player’s relatively modest fame) may be marketed only in his or her own country” (par. 27). It is worth to read the whole judgement.

Many thanks for the tip, dear Tom!

Tom O’Shea nos ha escrito sobre nuestra comentario de ayer. A su juicio, cuando deportistas como Usain Bolt obtienen ganancias de las competiciones celebradas en el  Reino Unido, aquellas no se limitan a los premios obtenidos, sino que incluyen también una parte de las retribuciones percibidas de sus patrocinadores. Los contratos de patrocinio depende de la celebración de acontecimientos internacionales, que refuerzan el perfil público de los deportistas y facilitan la obtención de nuevos patrocinios. Por tanto, el Reino Unido tiene razón en gravar la parte de los ingresos derivados de contratos de patrocinio que corresponde a competiciones celebras en su territorio.

Como señala Tom, esta es la respuesta que dio la Cámara de los Lores en el caso Agassi  v. Robinson (Her Majesty’s Inspector of Taxes). Debe señalarse, no obstante, el voto discrepante de Lord Walker of Gerstingthorpe. A su juicio, “no está tan claro que el deportista deba pagar impuestos en el Reino Unido por las cantidades percibidas al publicitar ciertos productos que (dada la posible limitación de la fama del deportista) sólo sean vendidos en su propio país” (par. 27). Merece la pena leer la totalidad de la sentencia.

¡Muchas gracias por la información, querido Tom!

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