There is a tax issue at the base of the renewed desire on the part of foreign champions, especially players from the Spanish Liga, to play in Serie A.

Marco Bellinazzo explains in Il Sole 24 Ore While in Spain the tax rate for footballers stood at over 50%, in Italy conditions are more favourable for the presentation of the so-called top players, thanks to the fiscal autonomy granted to individual countries. With the Stability Law of 2017, the last act of the Government led by Matteo Renzi, a regulation has been introduced which allows applicants to apply to those who move their tax residence, having lived for at least nine years abroada flat tax of €100,000 per year on all foreign income.”

Referring in detail to the cases of Cristiano Ronaldo and Luka Modric, Bellinazzo adds: “Both have had serious problems with the Spanish tax law in view of the tax regime of gains made abroad through the sale of image rights. In fact, great sportsmen have always created companies in tax havens to which they give up their image rights. Anyone who wants to use them as a means of income must therefore sign contracts with these companies and pay them compensation.

In this way, the sports agency perceives the profits through the company by paying (so to speak) the taxes where the latter resides. This practice is periodically challenged by the tax authorities, subtracting taxable amounts from the State in which the sportsman resides.

Now, with the 2017 Stability Law, sportsmen coming from abroad can avoid these problems, instead opting for 15 years for the alternative regime that provides, as mentioned, a levy of €100,000 per year on all gains made abroad.

So for company dividends, real estate income or image rights, rather than undergo standard taxation, starting with that with a 43% rate for personal income, you can settle the accounts with the tax office with the mini-tariff.

Of course, the exact parameters on which to make use of the facilitation must be defined, perhaps in advance. To give an example, if Suning wanted to support the signing of Modric at Inter, they could sign him with the international status (This is the fear of the president of Real Florentino Perez). However this would mean dealing with advertising abroad, without any connection in the Italian territory to take advantage of the bonus, otherwise normal taxation would be in force.”