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A professional motorcycle racer inquired whether foreign sponsorship income, involving services abroad, constitutes work income and whether the exemption under article 7 p) of the IRPF law applies. The DGT responded that such income is considered earnings from economic activities and not work income, thus the exemption does not apply.
Cuestión planteada Si las rentas percibidas de los patrocinadores extranjeros se califican como rendimientos del trabajo y si es aplicable la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Los ingresos obtenidos por un deportista de la actividad de patrocinio se califican como rendimientos de actividades profesionales, al estar la actividad deportiva incluida en las Tarifas del Impuesto sobre Actividades Económicas. La exención del artículo 7 p) de la LIRPF se aplica exclusivamente a los rendimientos del trabajo definidos en el artículo 17.1 y ciertos supuestos del 17.2. Por tanto, al no ser rendimientos del trabajo, no procede dicha exención.
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