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V1384-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

Grants for elite athletes are not subject to VAT and may be exempt from Income Tax

An elite athlete has enquired whether grants from the COE, the Triathlon Federation, and the ADO programme are subject to VAT and Income Tax. The DGT has ruled that these grants are not subject to VAT as they do not constitute a provision of services, and they may be exempt from Income Tax subject to certain limits and requirements.

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2021-05-13PublishedPublished 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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