10.1.15. To promote physical exercise and sports practice

Amount

He 15% of the amounts paid during the tax period as membership or affiliation fees to gyms, sports centers, sports clubs, sports federations and sports or recreational sports sections of other non-sports entities, for the development of physical exercise activities or sports practice, with a maximum amount of 100 euros per year per taxpayer.

Requirements and conditions

• The physical exercise or sports practice activities that entitle the taxpayer to the deduction are those carried out by the taxpayer or by his spouse or partner registered in the Register of Civil Partnerships of the Autonomous Community of Andalusia or in similar registers of other Public Administrations, or by those persons who entitle the taxpayer to the application of the minimum for descendants and ascendants.

• The taxpayer who has effectively paid, in whole or in part, the amounts that constitute the expense subject to the deduction will be entitled to apply this deduction.

  When the expense has been paid by several taxpayers, the deduction will be applied based on the amounts actually paid by each one, respecting in all cases the limit of 100 euros per year per taxpayer.

• The taxpayer will be obliged to keep for the maximum statute of limitations period the supporting documents and receipts that prove the right to enjoy the deduction.

Completion

For each service provider, it will reflect the tax identification number (NIF) and the annual amount paid with the right to deduct.

The information will be transferred to Annex B.14 of the declaration.