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A non-profit club asks whether IRPF withholding applies to travel allowances given to its amateur players. The DGT states that these amounts may constitute income from work and are subject to withholding if not treated as third-party expenses.
Question posed: Whether withholding tax for Personal Income Tax (IRPF) must be applied to the amounts paid for travel.
Compensations to amateur players are classified as income from employment as they derive from the provision of personal services. The exempt per diem regime is not applicable because no employment or statutory relationship exists. If the club does not directly provide the means of transport and only reimburses expenses without proving that they strictly compensate for travel, the amount is income subject to tax and withholding. The withholding rate shall be determined according to the general procedure or the minimum rate of 2% if the relationship is for less than one year.
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