Amateur sport: €15,000 tax exemption applies to employees too

Pay and benefits
Amateur sport: the EUR 15,000 tax threshold also applies to employees
Italian Revenue Agency

The Italian Revenue Agency (Agenzia delle Entrate) has clarified that the exemption from taxation of payments received for amateur sporting activity also applies where the relationship is one of employment.
The benefit depends on the nature of the sporting activity carried out, not on the contractual form chosen by the parties. The annual threshold of EUR 15,000 therefore applies to the payments received by the sportsperson regardless of whether the income derives from employment, a coordinated and continuous collaboration arrangement (co.co.co., collaborazioni coordinate e continuative), or self-employment.
The relief affects the taxable base but does not alter the classification of the income. The portion exceeding EUR 15,000 remains subject to the tax rules applicable to the relationship in question: in the case of employment, the excess therefore forms part of employment income.
For sports bodies, the clarification has an immediate practical effect: when managing payroll, the sportsperson’s overall annual threshold must be taken into account even where an employment contract is in place, applying ordinary taxation only to the excess amount.