FC Andorra: How Tax Advantages Affect Competition in Spain

FC Andorra: How Tax Advantages Affect Competition in Spain

This article aims at analyzing the potential advantages FC Andorra will hold when competing in Spanish competitions given the tax advantages it holds and how these will be mitigated or can be mitigated by the Spanish leagues.

FC Andorra is a professional football club founded in 1942 and based in Andorra la Vella, Andorra. This season (2021-2022), it has been promoted to the Segunda División, the second tier of the Spanish league system. This team is the property of Kosmos Sports, Gerard Piqué’s (player of FC Barcelona) company.

With its recent rise to the Segunda División, questions about its different fiscal (tax) regimes have been brought up. The Spanish league system is distributed as follows:

  • LaLiga: 1st tier  (administered by LaLiga);
  • Segunda División: 2nd tier  (idem);
  • 1ª RFEF: 3rd tier A (administered by the Spanish FA);
  • 2ª RFEF: 3rd tier B (idem).

FC Andorra, in the 2021-2022 season, participated at the 1ª RFEF level and automatically ascended to...

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