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V1780-18 19 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Remuneration for referees and judges in sports federations constitutes employment income

A query was raised regarding whether payments to referees and judges in sports federations should be subject to Personal Income Tax (IRPF) withholding. The Directorate General for Taxes (DGT) has determined that these earnings are classified as employment income rather than income from economic activities.

The question raised

Subject to Personal Income Tax withholding of the remuneration of referees and judges in activities organized by a sports federation.

The DGT's ruling

Payments received by referees of sports federations are classified as income from employment, as there is no self-directed organization of means of production or human resources. The applicable withholding rate shall be determined according to the general procedure of the Personal Income Tax Regulations, observing the exclusive quantitative limit if applicable.

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