La base imponible en impuesto a la renta para operadores de pronósticos deportivos y el principio de igualdad formal.

Abstract

The study explored the correlation between the income tax base for sports prediction operators and the principle of formal equality. Through a meticulous analysis of the tax literature, the evaluation of tax regulations and the study of specific cases, it was concluded that the tax base plays a determining role in the tax burden. Deductions and expenses were identified that significantly influence the tax base, being crucial for tax equity. The study highlighted the importance of the precept of formal equality in the fair application of the tax, emphasizing the need for equitable treatment without unfair discrimination. In conclusion, the tax base in the income tax for sports prediction operators not only affects the tax burden, but is also intrinsically linked to the precept of formal equality. The consideration of deductions and expenses is vital for tax equity, and respect for the precept of formal equality is essential to guarantee fair and non-discriminatory tax treatment in this sector.