The income of footballers is often difficult to control because it depends solely on the player. In some cases, there are risk factors for escape.

The lack of specialized persons in the Tax Administration Service (SAT) for the detection of payment of royalties on loans to players, additional bonuses plays in favor of tax evasion.

According to the Financial Action Task Force (FATF), football is a risky sector for the SAT and a number of actors involved such as televisions, sponsors, coaches, players and intermediaries further complicate the monitoring of the sector.
“This diversity of actors and the movement of money lead to the concealment of fraudulent activities, in particular insofar as operations and criminal activities are carried out abroad”, specifies the institution.