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Form 100. Personal Income Tax Return 2023

10.14.22. To promote physical exercise and sports practice

Amount

The expenses of the taxpayer, the spouse, and those persons who entitle the application of the personal and family minimum in services related to physical exercise and sports practice will entitle a deduction of 30% or 100% in the case of those over 65 years of age and those who prove a degree of disability equal to or greater than 33%

The maximum limit of this deduction will be 300 euros per year.

Requirements and conditions

  • The taxpayer may claim a deduction for amounts paid during the year for expenses incurred that correspond to the taxpayer himself, his spouse and the persons who entitle him to apply the personal and family minimum, provided that these can be justified regardless of who actually paid the expenses.

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

  • Only the amounts paid for the following services will be eligible for the deduction:

    • Those provided in gyms and sports facilities.

    • Those provided by entities registered in the Rioja Sports Registry

    • Classes for practicing sports or physical education.

    • The federative licenses issued by a Riojan federation.

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

  • The deduction is subject to documentary justification by means of a complete or ordinary invoice, although in no case should the simplified invoice have such a condition.

Completion 

In the case of marriage, to calculate this deduction it is necessary to enter the data corresponding to both spouses. The data entered in the individual declaration of one of them will be transferred to the other so that in the "Spouse Modality" the spouse's data will appear in the "Declarant" column.

The amounts paid for services related to physical exercise and sports practice by the declarant and the spouse will be recorded taking into account that each spouse must reflect the amounts corresponding to the sports practice carried out by him or her, independently of the spouse who paid said amounts.

The amounts paid for services related to sport and the practice of sport by persons who generate the right to the minimum for ascendants and descendants will be reflected, as the case may be, in section A) and/or in section B).