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MEDIUM
FISCAL

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

V0556-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0556-25
Published
31 Mar 2025

Summary

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.

In 6 key points

Lifecycle

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

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