At the end of 2024 was published, a provision that may be of interest to non-profit sports clubs, associations or organisations that have employees dedicated to the education and training of children under 18 years.
The Law 7/2024, December 20, set to the Second Additional Provision that the clubs, associations or organizations sports non-professional non-profit, can benefit from a bonus of 100% of the fee business for the contingencies of ordinary workers at your service who act as coaches or trainers dedicated to the training, preparation or training under 18 years..
In which area do the discounts apply?
The bonus is applicable only to workers who hold roles as coaches or trainers, dedicated to the training, preparation or instruction of children in sports activities on a non-professional basis..
For this provision, is considered to be “non-professional sports" in which athletes are not subject to the employment relationship established by Royal Decree 1006/1985, which regulates the employment relationship of professional athletes in particular.
Non-professional and professional sports
If a sports club is a non-profit organisation that combines both categories (non-professional and professional sports), the bonus will only apply to the coaches and supervisors associated with the non-professional practice..
Opportunity to optimise resources
Articles 36 and 42 of the Royal decree-language 1/2023, 10 January, govern the application, control and coordination of this feature.
This benefit represents a excellent opportunity for non-profit sports organisations looking to optimise their resources, especially in a context where the promotion of sport and the training of young athletes are fundamental to its development.
If your company is in this situation and you would like more information on how to use this feature correctly, please do not hesitate to contact us.
