10.13.22. For expenses associated with practicing sports and healthy activities

Amount

He 30% of the amounts paid in the tax period for expenses associated with the following services related to physical exercise and sports practice: Those provided in gyms and sports centers, for membership fees to sports federations, for training services provided by sports technicians and coaches, and for the practice of Pilates and yoga.

Amounts paid by persons over 65 years of age for the services mentioned in the preceding paragraph will entitle them to a deduction of 100%.

Under no circumstances will the periodic statutory fees paid to non-profit social entities or clubs or sports entities be included in the base of this deduction.

This deduction will have a limit annual maximum of 150 euros per taxpayer.

Requirements and conditions

• The sum of the general taxable base and savings cannot exceed 25,000 euros in individual taxation or 40,000 euros in joint taxation.

• The disbursements may be allocated to activities carried out by the taxpayer, their spouse, and those persons who give rise to the application of the family allowances for descendants and ascendants.

• The amounts paid must be justified with an invoice, which must comply with the conditions established in the Regulation governing invoicing obligations and be kept for the period of prescription.

Completion

For each service provider, it will record the annual amount paid corresponding to disbursements intended for activities carried out by the taxpayer, his spouse and those persons who give the right to the application of the family minimums for descendants and ascendants and the NIF of the service provider.

In the case of marriage under community property regime, the amount of the expense will be prorated equally, and in all other cases each taxpayer may deduct the amounts they have paid.

The program will transfer the data to Annex B.14 of the declaration.