To promote physical exercise and sports practice

Regulations: Art. 32.17 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes

Deduction amounts and limits

• 30 percent of the expenses of the taxpayer, the spouse and those persons who give the right to the application of the personal and family minimum , in the following services related to physical exercise and sports practice:

  1. Those provided in gyms and sports facilities.

  2. Those provided by entities registered in the La Rioja Sports Registry.

  3. Classes for practicing sports or physical education.

  4. Federal licenses issued by a Rioja federation.

• 100 percent of the expenses in the above services in the cases of over 65 years of age and people with disabilities in a degree equal to or greater than 33 percent.

• The maximum limit of applicable deduction is 300 euros per year .

Requirements and other conditions for the application of the deduction

• The services must originate in the tax period and be performed within the territorial scope of La Rioja.

• The practice of the deduction is conditioned to its documentary justification through the corresponding complete or ordinary invoice, in the terms provided by the legislation on billing obligations, without in any case having such a condition the simplified invoice.

• When several taxpayers are entitled to the application of this deduction, the amounts paid and its limit will be prorated in equal parts .