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A top-tier professional referee has enquired whether they can apply a reduction to their personal income tax (IRPF) taxable base for contributions made to the social security mutual fund for professional athletes. The Directorate General for Taxes (DGT) has ruled that this is not possible, as referees do not qualify as either professional athletes or high-level athletes.
Cuestión planteada Posibilidad de aplicar la reducción en la base imponible general en el IRPF de acuerdo con la Disposición Adicional undécima de la Ley 35/2006 por aportaciones a mutualidades de deportistas profesionales.
Los árbitros profesionales no se encuentran incluidos en el ámbito del Real Decreto 1006/1985, por lo que no tienen la consideración de deportistas profesionales. Asimismo, no se encuentran incluidos en el ámbito de aplicación del Real Decreto 971/2007 sobre deportistas de alto nivel. Al no cumplir estas condiciones, no pueden realizar aportaciones a la mutualidad de previsión social de deportistas profesionales ni aplicar la reducción de la disposición adicional undécima de la LIRPF.
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