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V2358-22 ·15 November 2022 ·consulta-vinculante Medium impact
Tax

Travel and subsistence expenses for sports officials taxed as employment income if no employment relationship exists

A disciplinary judge from a sports federation has enquired whether travel and accommodation expenses are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that, in the absence of an employment relationship of dependency, the exemption for allowances does not apply. Consequently, these expenses are taxed as employment income, unless the federation directly provides the means of transport and accommodation.

In 6 key points

How it affects those involved

This ruling clarifies that sports officials working without a formal employment contract cannot claim tax exemptions on travel and subsistence expenses, unless the expenses are covered directly in kind by the federation.

Lifecycle

2022-11-15PublishedPublished 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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