Our associate Virginia Cirera Nogués has published the article “Spanish tax office returns € 2.7 million to Luka Modric” in the latest issue of Sports Law & Taxation, March 2025. The article highlights the importance of determining the tax residence of the football player in cases of international transfers, not only because of the tax risks that this may involve, but also due to the opportunities these changes offer by opening a window for tax optimization.
