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

Regulations: Art. 4.One.ad) Law 13/1997, of December 23, regulating the autonomous 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 for expenses associated with the practice of sports and healthy activities.

• If the declarant is over 65 years of age or has a disability equal to or greater than 33% , the deduction percentage will be 50% .

• 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 percent .

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/her spouse and those persons who entitle him/her to the application of the family minimums for descendants and ascendants.

Deduction base

The following amounts will be eligible for deduction:

• - 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 limited companies.

• - Acquisition of mandatory equipment for practicing federated sports.

• - Personal training services provided by sports technicians and coaches.

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

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 acquisition of goods or services can be credited by means of the corresponding invoice and proof of payment made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

• When two declaring taxpayers are entitled to apply this deduction because it corresponds to expenses related to other members of their family unit its amount will be prorated between them in equal parts.

Deduction limits based on 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 savings taxable base of the taxpayer 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 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 family unit savings 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 family unit savings and 45,000)