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Practical Income Manual 2019.

Aid to high-level athletes, with a limit of 60,100 euros

Regulations: Articles 7.m) Law Personal Income Tax and 4 Regulations of Personal Income Tax

The exemption is conditional on compliance with the following requirements:

  • That its beneficiaries have the status of high-level athletes recognized, in accordance with the provisions of Royal Decree 971/2007, of July 13, on high-level and high-performance athletes ( BOE of 25).

    Please note that the aforementioned Royal Decree 971/2007 repealed, with effect from July 26, 2007, Royal Decree 1467/1997, of September 19, on high-level athletes referred to in article 4 of the Regulation of Personal Income Tax .

  • That are financed, directly or indirectly, by the Higher Sports Council, by the Olympic Sports Association, by the Spanish Olympic Committee or by the Spanish Paralympic Committee.