El sábado 1 de junio de este año, el estadio Wanda Metropolitano, casa del Atlético de Madrid, acogerá la final de la Champions League. Y lo hará gracias a las jugosas exenciones fiscales que España ha acordado con la organización, la Unión de Asociaciones Europeas de Fútbol, más conocida por sus siglas inglesas: UEFA.

Sentando un precedente que puede resultar peligroso para la tributación de los grandes eventos, el Gobierno Español no aplicará el Impuesto de Sociedades a la UEFA ni a los equipos participantes, tampoco aplicará el IRPF a sus trabajadores, ni exigirá el cobro de las tasas de aduana a sus importaciones, y les eximirá del IVA, al igual que a las empresas o profesionales extracomunitarios que desarrollen operaciones relacionadas con el evento.

Hasta ahora era relativamente frecuente que los grandes eventos gozaran de algún tipo de ayuda fiscal para fomentar la actividad económica y los beneficios indirectos de su celebración, y, si tenían rango internacional, decantar la balanza en la competición global por atraerlos. Pero et¿ste evento sería el primero en disfrutar de una exención del cien por ciento.

El afán de la UEFA por minimizar el pago de impuestos ya le costó a Reino Unido la celebración de la final de la Champions League en 2010, que terminó celebrándose en Madrid, en el estadio Santiago Bernabéu, el 22 de mayo. Y si en aquel momento España ya ofreció a la UEFA un trato fiscal ventajoso frente al rival británico, ahora le otorga una carta de naturaleza adicional, que no se limita sólo a la final de la competición de los mejores equipos de fútbol del continente, porque también contempla los partidos de las selecciones nacionales presentes en la Eurocopa de 2020 que se celebrarán en Bilbao entre el 15 y el 28 de junio.

Fuente: https://www.eleconomista.es/deporte-negocio/noticias/9618614/01/19/la-final-de-la-champions-estara-libre-de-impuestos.html

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