To promote physical exercise and sports practice

Regulations: Art. 32.17 Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes

Deduction amounts and limits

• 1## 30% of the expenses ## of the taxpayer, the spouse and those persons who give right to the application of the personal and family minimum , in the following services related to physical exercise and sports practice:

  1. Those provided in gyms and sports facilities.

  2. Those provided by entities registered in the Sports Registry of La Rioja.

  3. Classes for practicing sports or physical education.

  4. The federative licenses issued by a Riojan federation.

• 100% of the expenses on the above services in the cases of those over 65 years of age and people with disabilities of a degree equal to or greater than 33%.

• The maximum limit of applicable deduction is €300 per year .

Requirements and other conditions for the application of the deduction

• The services must originate in the tax period and be carried out within the territorial scope of La Rioja.

• The practice of the deduction is conditional on its documentary justification by means of the corresponding full or ordinary invoice, in the terms provided for by the legislation on billing obligations, without in any case the simplified invoice having such condition.

• When several taxpayers are entitled to apply this deduction , the amounts paid and the limit thereof will be prorated equally .

Once taxpayers entitled to the deduction have entered the information required for its calculation, it will be automatically transferred to the section "Additional information on the regional deduction for La Rioja to promote physical exercise and sports practice and for the Valencian Community for amounts paid in expenses associated with sports and health activities" in Annex B.12 of the declaration.