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V0079-19 ·14 January 2019 ·consulta-vinculante Medium impact
Tax

Athletes must make instalment payments of IRPF despite foreign withholdings

A professional athlete asks whether foreign withholdings from international tournaments exempt him from making instalment payments of IRPF. The DGT replies no, as those withholdings are not Spanish tax and do not count towards the exemption under Article 109 of the Regulation.

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2019-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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