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A query was raised regarding whether monthly grants from the Spanish Olympic Committee (COE) for the sports preparation of elite athletes are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as these do not comply with CSD programmes, they must be taxed as income from professional activities.
Cuestión planteada Sometimiento a retención a cuenta del IRPF de las referidas ayudas.
Las ayudas del COE no gozan de la exención del artículo 7.m) de la Ley del IRPF al no corresponderse con los programas establecidos por el CSD. Por tanto, se califican como rendimientos de actividades profesionales y están sujetas a retención. El tipo de retención aplicable dependerá de la normativa vigente y de si el volumen de rendimientos es inferior a 15.000 euros bajo las condiciones de la disposición adicional cuadragésima.
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