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An athletics judge inquired whether the payment of their mandatory federation fee is deductible as an expense for Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) ruled that it is not, as sports federations are private entities rather than professional associations.
Cuestión planteada Al incluir en sus declaraciones del IRPF como rendimiento del trabajo la referida remuneración, pregunta si el pago de la licencia federativa (obligatoria para intervenir en las competiciones) equivale al de las cuotas satisfechas a colegios profesionales, a efectos de su consideración como gasto deducible de los rendimientos íntegros del trabajo: artículo 19.2.d) de la Ley 35/2006.
Las licencias federativas no encajan en el supuesto de cuotas a colegios profesionales del artículo 19.2.d) de la Ley 35/2006. Esto se debe a que los colegios profesionales son corporaciones de derecho público, mientras que las federaciones deportivas son entidades privadas con personalidad jurídica propia. Por tanto, el gasto de la licencia no es deducible bajo ese concepto.
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