The Law that optimizes the financing of high-performance athletes and strengthens tax incentives aims to expand and reinforce the support regime for sports through improvements in financing mechanisms and tax benefits applicable to sports patrons and sponsors.
The regulation incorporates new activities eligible for financing, including the delivery of approved sports equipment, consumables for sports practice, sports prostheses, and wheelchairs for high-performance competitions or for athletes. Likewise, it establishes the deduction as an expense of donations or contributions made up to 15% of the corresponding net income, the VAT exemption on the importation of goods intended for sports activities, and new rules for prior technical qualification, supervision, and oversight of tax benefits.
The measure applies to patrons, sponsors, and sports beneficiaries who finance activities approved by the IPD.
Effective date: 06.07.2026, except for certain provisions related to sports equipment, the tax deduction, and means of payment, which will enter into force on January 1, 2027. The tax benefits provided for in the regulation will remain in force until December 31, 2029.
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