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V1384-21 13 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · ayudas económicas

Grants for elite athletes are not subject to VAT and may be exempt from Income Tax

An elite athlete has enquired whether grants from the COE, the Triathlon Federation, and the ADO programme are subject to VAT and Income Tax. The DGT has ruled that these grants are not subject to VAT as they do not constitute a provision of services, and they may be exempt from Income Tax subject to certain limits and requirements.

The question raised

Question raised: Taxation of the aforementioned grants for VAT and Personal Income Tax.

The DGT's ruling

Regarding VAT, grants awarded by public entities for purposes of general interest, without connection to a specific provision of services, do not constitute an operation subject to the tax. Regarding Personal Income Tax, these grants are considered income from professional activities, but are exempt up to a limit of 60,100 euros per year if they are for sports training and technical development and are funded by the CSD, the ADO, the COE, or the Spanish Paralympic Committee.

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