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

Amount

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

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

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

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.

Requirements and conditions

• That the sum of the general taxable base and the savings taxable base is not greater than 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 savings taxable base is between 29,000 and 32,000 euros in individual taxation, or between 45,000 and 48,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit 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 taxpayer's general taxable base and savings and 29,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit 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 taxpayer's general taxable base and savings and 45,000)

• The amounts paid in the following categories will be entitled:

  • 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.

• That the acquisition of goods or services can be accredited by means of the corresponding invoice and payment can be 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 persons, the basis 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/her spouse and those persons who entitle him/her 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 equally.