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Form 100. Personal Income Tax Declaration 2023

10.14.22. To promote physical exercise and sports practice

Amount

The expenses of the taxpayer, the spouse, and those persons who qualify for the application of the personal and family minimum in services related to physical exercise and sports practice will give the right to 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 make a deduction for the amounts paid during the year for the expenses paid that correspond to the taxpayer himself, his spouse and the people who give the right to apply the personal and family minimum provided that these can be justified independently of who has paid. actually the expenses.

  • When several taxpayers have the right to apply this deduction, the amounts paid and its limit will be prorated equally. 

  • The amounts paid for the following services will be exclusively entitled to 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.

    • Federal licenses issued by a Rioja federation.

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

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

Completion 

If both spouses are entitled to the deduction, the amount paid by each of them will be entered in the individual declaration.

The amounts paid for services related to sport and sports practice of people 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).

The data entered in the individual declaration of one of them is transferred to the other. Remember that in the “Spouse Mode” the spouse's information will appear in the “Declarant” column.