ARTICLE · 15 AUGUST 2018

Tributación De Los Premios En Competiciones Deportivas

Perez Llorca

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El consultante plantea la cuestión del tratamiento que deben recibir a efectos del IRPF los premios dinerarios que obtiene por la participación en competiciones nacionales e internacionales.

SpainTax

Ekaitz Cascante

Alejandra Flores

Consulta vinculante de la DGT V0704-18 de 15 de marzo de 2018.

El consultante plantea la cuestión del tratamiento que deben recibir a efectos del IRPF los premios dinerarios que obtiene por la participación en competiciones nacionales e internacionales.

La DGT inicia la contestación confirmando su criterio establecido en consultas anteriores, según el cual tanto las cantidades fijas como los premios que se satisfagan en competiciones deportivas tendrán la consideración de rendimientos de actividades profesionales. La excepción a la calificación anterior vendría dada por la existencia de una relación laboral, en cuyo caso tendrían la consideración de rendimientos del trabajo.

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