The 2023 income campaign brings new developments in regional deductions. A couple of communities have introduced the possibility of deducting gym fees, as a way to encourage and reward physical exercise and sports practice.
In the income tax return there are two types of deductions: the general one, which all Spaniards can take advantage of, or the regional ones, those set by the communities. At this lower level, the authorities have room to decide some of their own, which leaves a sea of ??cases, with some taxpayers benefiting more than others.
They exist, for example, for employing a person to clean the house in Andalusia; for the purchase of textbooks or school supplies in the Balearic Islands or Extremadura -among others-, or for the purchase of bicycles in La Rioja.
La Rioja is precisely one of the autonomies where the new deduction is included. The Tax Agency officially collects it as a deduction “for promoting physical exercise and sports practice.” Available to those who have had their habitual residence in the territory in 2023, certain requirements must be met to take advantage of it.
As a general rule, 30% of the expenses incurred may be deducted, with a maximum applicable deduction limit of 300 euros. They will cover services related to physical exercise and sports practice provided by gyms and sports facilities, entities registered in the La Rioja Sports Registry, classes for the practice of sports or physical education and federative licenses issued by a Rioja federation.
As requirements, payments and services will have to be from 2023 (the year settled in this declaration) and in the territorial area of ??La Rioja; They will have to be justified with invoices and if several taxpayers are entitled to the deduction, they will be prorated equally.
As an example, if 400 euros have been spent during the year in installments, the applicable deduction will be 30%, 120 euros. If more than 1,000 euros have been paid, the deduction will always be 300 euros at most, exceeding the established maximum.
The amounts to be deducted will be 100% in the case of people over 65 years of age and people with disabilities equal to or greater than 33%. The maximum limit will also be 300 euros.
Expenses of spouses or family members that give the right to the application of the personal and family minimum in the declaration may also be included. Details can be consulted at the Tax Agency.
The other autonomy that allows gym fees to be deducted this year is the Valencian Community. It is included in the deduction “for amounts paid in expenses associated with the practice of sports and healthy activities.”
Taxpayers who had their habitual residence in this community in 2023 may deduct up to 30% of the gym fees paid in said year. If you are over 65 years old or have a disability equal to or greater than 33%, the deduction increases to 50%. If you are over 75 years old or have a disability greater than 65%, the deduction reaches 100%. In all cases the maximum deduction is 150 euros.
That is, even if you pay 1,000 euros for the gym without being of legal age or disabled, at most you can deduct 150 euros in the declaration, even if the 30% that includes the deduction represents 300 euros.
The deduction can be applied to all those whose general taxable income and savings do not exceed 32,000 euros in the individual declaration or 48,000 euros in the joint declaration. As a requirement, the fees must also be justified with the invoice and proof of payment. Deduction limits are also applied according to the taxable base, with calculations that can be consulted at this link.
In addition to gym fees, the deduction also includes fees paid to “sports clubs, sports federations, sports recreation groups, sports or sports recreation sections of other non-sports entities, sports recreation groups, associations of federations and corporations.” sports”. Likewise, the purchase of mandatory equipment for the practice of federated sports, personal training services provided by sports technicians and trainers or those provided by traumatologists, dieticians-nutritionists, physios, podiatrists or dietetics technicians may be included.
As in the case of La Rioja, disbursements from the taxpayer, his or her spouse and “those people who give the right to the application of family minimums for descendants and ascendants” may be included, as detailed in the Tax Agency. If more than one taxpayer benefits in the declaration, the amount will be prorated equally.
All the details of this deduction in the Valencian Community can be consulted at the Tax Agency.