Consalt
Packed football stadium seen from the stands

Sports Tax Consulting

Tax consulting for sports.

Tax, accounting and compliance for federations, football associations, sports companies, clubs and athletes in Portugal.

See our areas of work

Who we work with

Every sports organisation has its own framework. We tailor our support to your legal form and your activity.

Specialist area

Sports federations

Financial organisation, public funding, sports public utility status and institutional reporting.

Specialist area

District and regional associations

Accounting, VAT, payments to referees and the financial relationship with member clubs.

Sports companies

SAD and SDUQ companies, covering corporate income tax, transfers, player contracts and licensing.

Clubs and academies

Clubs that do not distribute profits, youth academies and the day to day running of the activity.

Athletes and coaches

Personal income tax, tax residence, image rights and income earned in several countries.

Investors and agents

Acquisition of sports companies, multiple club structures and intermediary fees.

See topics

Specialist area

For federations and associations

Associations and federations combine membership activity, public funding and commercial income. We help keep every flow correctly classified and documented.

Example engagement. Ongoing support for a district football association.

Two players challenging for the ball in a football match
  1. 01

    Payments to referees

    Personal income tax withholding, classification of the income and filing obligations.

  2. 02

    VAT

    Exemptions, mixed activities and pro rata for sponsorship, ticketing and training.

  3. 03

    Corporate income tax

    Status as a non profit organisation and separation of commercial income.

  4. 04

    Programme contracts and public funding

    IPDJ, municipalities and accountability for how funding is used.

  5. 05

    Sports public utility status

    Keeping the requirements in place and meeting reporting obligations.

  6. 06

    Registration fees and sports insurance

    Invoicing and control towards member clubs.

  7. 07

    Accounts and governance

    Annual report and accounts, support for the general assembly and liaison with the statutory auditor.

  8. 08

    Compliance

    Beneficial ownership register, internal control and anti money laundering.

Topics we cover

Tax and accounting questions specific to the sports sector.

Transfers and sports rights

Accounting and amortisation of rights, VAT on transfers, training compensation and the solidarity mechanism.

Image rights

Classification against the employment contract and analysis of the tax risks of the structure.

Sports employment contracts

Salaries, bonuses, benefits and Social Security, in coordination with the legal team.

International athletes

Non residents, withholding tax, double taxation treaties and change of residence.

VAT in sport

Exemptions, sponsorship, ticketing, merchandising and reverse charge on services from foreign agents.

Licensing and reporting

Support preparing the financial information for national and UEFA licensing.

Patronage and sponsorship

The difference between sports patronage and sponsorship and the tax benefits of each.

Acquiring sports companies

Tax and accounting due diligence, structuring the investment and integration after the purchase.

Ways we support you

Choose the support that best fits your organisation.

Ongoing

Monthly support

Accounting, tax obligations, payroll processing and management reporting.

Project

Specific transactions

Transfers, acquiring a sports company or turning a club into a SAD.

Diagnostic

Tax review

Analysis of your current setup, identification of risks and a corrective plan.

Athletes

Individual support

Personal income tax returns, tax residence and analysis of contracts and image rights.

How we get started

  1. 01

    Get to know you

    An initial meeting to understand your organisation, its legal form and its goals.

  2. 02

    Analyse

    Review of accounts, contracts and current tax obligations.

  3. 03

    Define

    A proposal with scope, responsibilities and timeline.

  4. 04

    Support

    Ongoing support with a dedicated contact.

Experience in the sector

District football association

Tax and accounting organisation

Ongoing support with accounting, tax obligations, payments to referees and reporting to the governing bodies.

Frequently asked questions

Let's Talk.

Tell us how we can support your business.

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