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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

To promote physical exercise and sports practice

Regulations: Art. Articles 22 bis and 60 of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amounts and maximum limit of deduction

  • He 15 percent of the amounts paid in the tax period as regards membership fees either accession to:

    1. gyms;

    2. sports centers;

    3. sports clubs;

    4. sports federations and

    5. sports or recreational sports sections of other non-sports entities,

    for the development of physical exercise activities either sports practice by he taxpayer, his spouse either registered couple in the Register of Unmarried Couples of the Autonomous Community of Andalusia or in similar registers of other Public Administrations either by those persons who give right to the application of the minimums by descendants and ascendants as provided for in the state regulations of IRPFABBR.

  • A maximum limit of 100 euros per year per taxpayer.

Requirements and other conditions for the application of the deduction

  • It will have right to apply this deduction the taxpayer that there is effectively satisfied, totally or partially, the amounts that constitute the object of the deduction.

  • When the spent has been satisfied by multiple contributorsthe deduction will be applied based on the amounts actually paid by each one, respecting in all cases the maximum limit of 100 euros per year per taxpayer.

Clarifications :

- In the event that the payment is made from a account where there are multiple account holdersUnless proven otherwise, the expenses will be understood to be paid by all account holders in equal parts.

- If payments are made from a private account of one of the taxpayers whose funds originate privative, This taxpayer will be entitled to the deduction based on the amounts paid.

- In the event that payments are made with marital property Both spouses will be entitled to apply the deduction to half of the amounts paid, regardless of whether the account from which the payments are made has only one holder or whether the receipt that may be issued by the gym, sports center, sports club, sports federation or sports or recreation section of other non-sports entities, is only in the name of one of the spouses.

Formal obligations

  • Taxpayers of IRPF who have applied this deduction will be obliged to keep for the maximum period of prescription the supporting documents and documents that prove the right to enjoy this deduction.

  • By order of the head of the Ministry responsible for Finance, specific justification obligations may be established for the control of this deduction.

    Note: No specific order on this matter has been approved for 2025.

Important: Once the information necessary for its calculation has been entered by the taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information to the regional deduction of Andalusia to promote physical exercise and sports practice, of the Region of Murcia for expenses associated with the practice of sports and healthy activities, of La Rioja to promote physical exercise and sports practice and of the Valencian Community for amounts paid in expenses associated with the practice of sports and healthy activities" of Annex B.14 of the declaration.