[ES] Football, which, in addition to being able to move a large number of people, is an international business with a major impact on the Spanish economy, making it clear that taxation plays a key role in its development. Spain is one of the European countries with one of the highest rates of tax burden on clubs and players, resulting in a disadvantage vis-à-vis rival European countries. The aim of this work is therefore to examine the various main issues affecting the taxation of clubs and, in particular, the tax regime of their main components: footballers.