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Practical manual for Income Tax 2023.

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

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

Financial aid for training and sports development, adjusted to the preparation programs established by the Higher Sports Council with the Spanish sports federations or with the Spanish Olympic Committee, which meet the following requirements, are exempt, up to a limit of 60,100 euros per year:

  • 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 July 25).

    Please note that the aforementioned Royal Decree 971/2007 repealed, with effect from 26 July 2007, Royal Decree 1467/1997, of 19 September, on high-level athletes referred to in article 4 of the Personal Income Tax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