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V3145-21 ·20 December 2021 ·consulta-vinculante Medium impact
Tax

Training and technical aid for top-level athletes exempt from IRNR if IRPF exemption criteria met

The DGT confirms that financial aid to top-level athletes is exempt from IRNR only if it meets the IRPF exemption conditions for such income.

In 5 key points

Lifecycle

2021-12-20PublishedPublished 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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