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

Regulations: Articles 7.m) Law IRPF and 4 Regulation of IRPF

The exemption is subject to compliance with the following requirements:

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

  Please note that the aforementioned Royal Decree 971/2007 repealed, with effect from 26 July 2007, Royal Decree 1467/1997, of 19 September, on high-level athletes referred to in article 4 of the Personal Income Tax Regulations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

• That they 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.