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A query was made regarding the tax classification of income for referees, amateur athletes' prizes, and expense allowances. The DGT has determined that referees receive employment income, whereas athletes, in respect of their prizes and allowances, receive income from professional activities.
Cuestión planteada Calificación en el Impuesto sobre la Renta de las Personas Físicas y tipo de retención aplicable en los siguientes supuestos:
Los ingresos de los árbitros de federaciones deportivas son rendimientos del trabajo porque no ordenan por cuenta propia medios de producción ni recursos humanos. Los premios y ayudas para gastos de deportistas aficionados se califican como rendimientos de actividades profesionales, salvo que exista una relación laboral. Estos últimos están sujetos a retención aplicando los tipos fijos para actividades profesionales.
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