13. 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
Financial aid for sports training and technical training, adjusted to the preparation programs established by the Higher Sports Council with the Spanish sports federations or with the Spanish Olympic Committee, that meet the following requirements are exempt, with a limit of 60,100 euros per year. :
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Please note that the aforementioned Royal Decree 971/2007 repealed, with effect from July 26, 2007, Royal Decree 1467/1997, of September 19, on high-level athletes referred to in article 4 of the Regulation of Personal Income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.