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V0976-19 7 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

15% withholding tax applies to occasional collaboration in sports outreach events

An individual occasionally collaborates in a club's sports outreach events and asks whether a 15% withholding tax applies. The DGT determines that, as the collaborator does not organise the means of production, the income is classified as employment income.

The question raised

Whether the 15 percent withholding rate is applicable to the aforementioned amount.

The DGT's ruling

Income from providing courses, lectures, or similar activities constitutes employment income, unless there is self-organized management of production means or human resources. In this case, as the club is the organizer, the income is employment income and a 15% withholding tax applies according to the Personal Income Tax Regulations. If it were considered a professional activity, a 15% rate would also apply, except for new professionals.

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