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V2369-25 9 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas exentas

Federated arbiters' travel expenses exempt only if federation covers transport and accommodation

A federated arbiter asks whether travel expenses outside their municipality may be tax-exempt. The DGT replies that the income tax regulation's meal allowance regime does not apply due to the absence of a labour relationship, although exemption could apply if the federation directly covers the costs.

The question raised

Whether amounts paid by official sports federations to federated referees, in the form of allowances, when they travel due to the exercise of refereeing activities outside their municipality of residence, can be classified as exempt income from Personal Income Tax (IRPF), provided that the requirements of necessity of travel, direct compensation by the sports federation, and amounts within the established regulatory limits are met.

The DGT's ruling

The regime of tax-exempt allowances under Article 9 of the Tax Regulation applies only to employees under an employment relationship. For referees without an employment relationship, amounts shall only be non-taxable if the federation directly provides means of transport and accommodation. If the federation reimburses expenses without proving they strictly compensate for travel, or pays amounts for free allocation, it is considered monetary income subject to tax.

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