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A query was raised regarding whether amounts received by elite athletes for winning medals in tournaments or the Olympics are exempt from tax. The Directorate General for Taxes (DGT) ruled that these amounts constitute employment income and are not exempt, as they do not qualify as training or technical development grants.
Question raised: Taxation under the IRPF of amounts received from the Federation for medals obtained in tournaments or Olympics, and whether such amounts are exempt through the application of Article 7.m of the Tax Law.
Amounts received as premiums or prizes for sporting achievements constitute income from employment pursuant to Article 17.1 of the LIRPF, as they derive from the provision of services and do not involve the organization of production means by the athlete. These amounts do not benefit from the exemption under Article 7.m of the LIRPF because they do not possess the nature of grants for sports training and technical development. The exemption only applies to training and technical development aid included in CSD budgets or financed by the COE or the Spanish Paralympic Committee.
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