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
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That the sum of the general taxable base and the savings taxable base does not exceed 60,000 euros in individual taxation and 78,000 euros in joint taxation.
The deduction limit will apply to taxpayers whose sum of the general taxable base and the savings taxable base is less than 54,000 euros, in individual taxation, or less than 72,000 euros, in joint taxation.
When the sum of the taxpayer's general taxable income and savings taxable income is between 54,000 and 60,000 euros, in individual taxation, or between 72,000 and 78,000 euros, in joint taxation, the amount of the deduction limit will be as follows:
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In individual taxation, the result is the product of the deduction limit and a percentage obtained from the application of the following formula: 100 X (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 54,000).
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In joint taxation, the result of multiplying the deduction limit by a percentage obtained from the application of the following formula: 100 X (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 72,000).
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The amounts paid in the following categories will be entitled:
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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.
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Acquisition of mandatory equipment for practicing federated sports.
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Personal training services provided by sports technicians and coaches.
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Personal services provided by traumatologists, dieticians-nutritionists, physiotherapists, podiatrists or senior technicians in Dietetics.
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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.
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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
For each seller or service provider, the annual amount paid corresponding to expenses for activities carried out by the taxpayer, his or her spouse, and those persons who entitle the taxpayer to apply the family minimum for descendants and ascendants, and the NIF of the seller or service provider, shall be recorded.
When there is more than one taxpayer filing a tax return entitled to apply the deduction for expenses related to other persons, the amount of the expense will be prorated equally.
The program will transfer the data to Annex B.14 of the declaration.
In the event that you have already filed the return without including the amount of this deductionYou will need to modify the submitted declaration, which will result in a lower amount to be paid or a larger refund. You can find more information on how to submit this amendment at: Modify a previously submitted declaration 2025.