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V1171-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Payments for training under club organisation may be considered income from work

A member of a non-profit association asks whether remuneration received for training children is subject to income tax. The DGT states that if the activity is carried out under the association's organisation, it is considered income from work.

The question raised

Taxation under Personal Income Tax (IRPF).

The DGT's ruling

If the coaching work is carried out under a regime of dependency or under the organization of the association, the remuneration received shall be considered income from employment. This is based on the fact that they are considerations derived from personal work and do not have the character of economic activities. For them to be economic activities, there must exist the self-directed organization of means of production and human resources.

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