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V2117-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

Permanent disability compensation received from a club is not exempt from Personal Income Tax (IRPF)

A football player inquired whether the total permanent disability compensation received from his club, pursuant to Royal Decree 1006/1985 and his collective bargaining agreement, was exempt. The DGT responds that it is not exempt under civil liability or insurance, but it does qualify as employment income with a reduction for irregularity.

Lifecycle

2023-07-19PublishedPublished 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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