10.15.35. For amounts paid in expenses associated with the practice of sports and healthy activities

Amount

30% of the amounts paid in the tax period on expenses associated with practicing sports and healthy activities.

The deduction percentage will be 50% if the declarant is over 65 years old or has a disability equal to or greater than 33% and 100% if the declarant is over 75 years old or has a disability equal to or greater than 65%.

The limit of the deduction will be, in all cases, 150 euros per taxpayer.

The disbursements may be used for activities carried out by the taxpayer, his or her spouse and those persons who give the right to the application of family minimums for descendants and ascendants.

Requirements and conditions

• That the sum of the general taxable base and the taxable savings base does not exceed 32,000 euros in individual taxation or 48,000 euros in joint taxation.

  The full amount 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 euros in individual taxation, or less than 45,000 euros, in joint taxation.

  When the sum of the general taxable base and the taxable savings base is between 29,000 and 32,000 euros in individual taxation, or between 45,000 and 48,000 euros in joint taxation, the amounts and deduction limits will be the following:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

• The amounts paid will be entitled to:

  • Membership or membership 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 the practice of federated sports.

  • Personal training services provided by sports technicians and trainers.

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

• That the acquisitions of goods or services can be accredited by means of the corresponding invoice and payment is made by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

• When two reporting taxpayers are entitled to the application of this deduction because it corresponds to expenses related to other people, the base of the deduction will be prorated between them in equal parts.

Completion

It will record the amount paid that corresponds to expenses for activities carried out by the taxpayer, his or her spouse and those persons who give the right to apply the family minimum for descendants and ascendants.

When there is more than one taxpayer with the right to apply the deduction for having disbursed amounts, the amount of the expense will be prorated in equal parts.