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V0556-25 ·31 March 2025 ·consulta-vinculante Medium impact
Tax

Payments to amateur players may be subject to IRPF withholding as income from work

A non-profit club asks whether IRPF withholding applies to travel allowances given to its amateur players. The DGT states that these amounts may constitute income from work and are subject to withholding if not treated as third-party expenses.

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2025-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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