O passe do atleta profissional de futebol e a tributação dos rendimentos provenientes de direitos de imagem

: o enquadramento jurídico-fiscal desta nova realidade

Abstract

The purpose of this dissertation is to study the taxation of the player's registration rights, the framework of the professional football player as an asset of the sports company and the issues that arise in the application of the legal and tax regimes of sports companies, namely in the matter of capital gains and the amortization of assets. In addition, this work also aims to analyze the different issues arising from income resulting from the exploitation of image rights, from two different perspectives: image rights in the corporate context, i.e. within the scope of non-resident and non-sports companies, and image rights considered individually, as income within the legal sphere of the player. Finally, we also intend to develop a tax issue which, in our opinion, has not yet been explored in depth by the doctrine, corresponding to the tax benefits potentially generated by “Programa Regressar”, and to investigate the (im)possibility of applying this program in the context of professional football.

Date of Award	19 Nov 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)