For amounts paid for expenses associated with the practice of sports and healthy activities

Regulations: Art. 4.One.ad) Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amount and maximum limits of the deduction

• In general, 30% of the amounts paid in the tax period in expenses associated with the practice of sports and healthy activities.

• If the declarant is over 65 years old or has a disability of a degree equal to or greater than 33% , the deduction percentage will be 50% .

• If the declarant is over 75 years old or has a disability equal to or greater than 65% , the deduction percentage will be 100% .

The maximum limit of the deduction will be 150 €.

The deduction limit will be established by taxpayer and the disbursements may be used for activities carried out by the taxpayer, his/her spouse and those persons who entitle him/her to the application of the family minimums for descendants and ascendants.

Deduction base

The following amounts will be eligible for deduction:

• Membership or adhesion fees paid to gyms, sports clubs, sports federations, sports recreation groups, sports or sports recreation sections of other non-sports entities, sports recreation groups, associations of federations and sports corporations.

• Acquisition of mandatory equipment for practicing federated sports.

• Personal training services provided by sports technicians and coaches.

• Personal services provided by traumatologists, dieticians-nutritionists, physiotherapists, podiatrists or senior technicians in Dietetics.

Requirements and other conditions for the application of the deduction

• That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, respectively, is not greater than:

  • €32,000 in individual declaration.

  • €48,000 in joint declaration.

• That the acquisition of goods or services can be credited by means of the corresponding invoice and proof of payment made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

• When two reporting taxpayers are entitled to apply this deduction because it corresponds to expenses related to other members of their family unit its amount will be prorated between them in equal parts.

Deduction limits based on taxable base

• The full limits of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than €29,000, in individual taxation, or €45,000, in joint taxation.

• When the sum of the general taxable base and the savings taxable base of the taxpayer is between €29,000 and €32,000 , in individual taxation, or between €45,000 and €48,000, in joint taxation, the limits of the deduction will be as follows:

  1. In individual taxation, the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the family unit savings and 29,000)

  2. In joint taxation , the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the family unit savings and 45,000)

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.