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V1647-15 ·27 May 2015 ·consulta-vinculante Medium impact
Tax

Chess arbitration fees are taxed as employment income for Personal Income Tax purposes

A taxpayer has enquired about the tax treatment of payments received for occasional arbitration in official and private chess tournaments. The Directorate General for Taxes (DGT) has ruled that these earnings constitute employment income, as there is no self-organised arrangement of production means.

In 5 key points

How it affects those involved

This ruling clarifies that occasional chess arbitration does not constitute a self-employed economic activity, meaning income must be declared as employment income rather than business income.

Lifecycle

2015-05-27PublishedPublished 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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