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V0349-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Professional referees cannot claim tax reductions for contributions to athletes' social security mutual funds

A top-tier professional referee has enquired whether they can apply a reduction to their personal income tax (IRPF) taxable base for contributions made to the social security mutual fund for professional athletes. The Directorate General for Taxes (DGT) has ruled that this is not possible, as referees do not qualify as either professional athletes or high-level athletes.

In 6 key points

How it affects those involved

This ruling clarifies that the tax benefits reserved for professional athletes do not extend to referees, regardless of their professional status or category.

Lifecycle

2024-03-12PublishedPublished 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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