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A query was made regarding the tax classification of remuneration for referees and prizes for amateur athletes. The DGT has determined that referees receive employment income, whereas athletes receive income from professional activities, unless an employment relationship exists.
Question raised: Classification for Personal Income Tax purposes and the applicable withholding rate in the following cases:
Referees receive income from employment as they do not provide their own means of production. Travel expenses for referees are only exempt if the federation directly provides the means of transport or accommodation. Prizes and grants for amateur athletes are classified as income from professional activities, unless an employment relationship exists. The latter are subject to withholding according to the rates for professional activities.
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