The specific tax regime of Sport companies was amended by the Law number 56/2013, of August 14. We highlight the new rules regarding tax deductible costs: 

• - The amounts given to the funder club recognized as a public utility institution that are invested in facilities or training are now considered costs for tax purposes; 
• - The amounts paid by Sports Companies for the use of sports agents' image rights are also tax deductible (20% of the total amount); 
• - The value related to the acquisition of rights of players or the costs with the training of such players (where no acquisition cost exists) are also considered costs for tax purposes. 

The annual share of depreciation that can be accepted as tax costs corresponds to the application of depreciation rates determined in accordance with the duration of the contract with the company. However, the amounts paid to non-resident entities that are subject to a more favorable tax regime are excluded from the new provisions.  

The new provisions enter into force on August 15, 2013 and are applicable to the following tax periods.