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The compensation received by football agents risks, with every transfer window, being reclassified as a fringe benefit pursuant to Article 51 of the Italian Income Tax Code (TUIR) for the football player. Football transfer operations, in addition to fueling fans' excitement, continue to bring with them the issue of potential disputes raised by the Tax Authorities regarding payments made by football clubs to agents. These disputes are based on the assumption that the services offered by agents to football clubs are, in fact, provided in the exclusive or predominant interest of the players.
Such disputes were very common until 2015, when the so-called "dual representation" was prohibited under the FIGC (Italian Football Federation) Regulations. It was often the case that the player's agent, during the transfer window, would "temporarily" act on behalf of the clubs to manage operations related to the player's contract renewal or transfer.
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However, the lack of specific regulations does not prevent the Tax Authorities from challenging certain operations during each transfer window, which could be considered as being carried out in the exclusive or predominant interest of the player. This aligns with the broader view that, for the sake of greater certainty and clarity, it would be advisable for the legislator to intervene with an "ad hoc" measure.
For the full article, please refer to the article published in Italian, on Italia Oggi on February 11, 2025.
