For amounts paid in expenses associated with the practice of sports and healthy activities

Regulations: Art. 4.Uno.ad) Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amount and maximum limits of the deduction

• In general, 30 percent of the amounts paid in the tax period on expenses associated with practicing sports and healthy activities.

• If the declarant is over 65 years old or has a disability equal to or greater than 33 percent , the deduction percentage will be 50 per 100 .

• If the declarant is over 75 years of age or has a disability equal to or greater than 65 percent , the deduction percentage will be 100 by 100 .

The maximum limit of the deduction will be 150 euros.

The deduction limit will be established by taxpayer and the disbursements may be used for activities carried out by the taxpayer, his or her spouse and those persons who give the right to the application of the family minimums for descendants and ascendants. .

Deduction base

The amounts paid for:

• - Membership or membership 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 trainers.

• -Personal services provided by traumatologists, dieticians-nutritionists, physiotherapists, podiatrists or senior Dietetics technicians.

Requirements and other conditions for the application of the deduction

• That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, respectively, is not greater than:

  • - 32,000 euros in individual declaration.

  • - 48,000 euros in joint declaration.

• That the acquisitions of goods or services can be accredited by means of the corresponding invoice and proof of payment made by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

• When two reporting taxpayers have the right to apply this deduction because it corresponds to expenses related to other members of their family unit the amount will be prorated between them in equal parts.

Deduction limits according to taxable base

• The full limits 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 45,000 euros, in joint taxation.

• When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 29,000 and 32,000 euros , in individual taxation, or between 45,000 and 48,000 euros , in joint taxation, the limits of the deduction will be the following:

  1. In individual taxation, the result of multiplying the deduction limits by a percentage obtained from the application of the following formula:

     100 x (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the savings of the family unit and 29,000)

  2. In joint taxation , the result of multiplying the deduction limits 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 general taxable base and the savings of the family unit and 45,000)