A tributação incidente sobre a renda da exploração do direito de imagem do atleta profissional de futebol: análise da legislação, do entendimento do CARF e da jurisprudência

Abstract

This scientific work analyzes the taxation on income derived from the exploitation of professional football athletes' image rights, with emphasis on Income Tax. The study begins with the conceptualization of image rights as a fundamental right and examines the legislative framework that regulates their assignment in the sports field, including the Pelé Law (Law No.9,615/1998), the “Good” Law (Law No.11,196/2005), and the General Sports Law (Law No.14,597/2023). It addresses the widespread practice of assigning image rights to legal entities, an activity that generates conflicts with the Federal Revenue Service due to the significant difference between individual and corporate income tax rates. The research analyzes tax assessments, differentiating between legitimate tax planning (tax avoidance) and illegal practices (tax evasion), while examining the concepts of business purpose and economic substance as foundations for the legitimacy of such assignments. The study analyzes emblematic cases judged by the Administrative Council of Tax Appeals (CARF) involving football athletes, as well as current administrative and judicial jurisprudence on the subject. The work demonstrates that, despite the favorable legislative framework, majority doctrine, and judicial decisions recognizing the legality of image rights assignment, the matter remains controversial in administrative proceedings, which tend not to recognize the possibility of exploiting the economic rights of an athlete's image through a legal entity. This reinforces the urgent need for pacification of the issue so that proper legal guidance can prevent tax penalties and ensure legal certainty for athletes seeking to professionalize the management of their image. Furthermore, the study concludes that there is a need to focus on the correct business structuring of these arrangements, resulting in the enhancement of the effective use of "image" as an asset.