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

For expenses associated with practicing sports and healthy activities

Regulations: Art. 1. Twenty-two Consolidated Text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amounts and maximum limit of deduction

  • He 30 percent of the amounts paid in the tax period in expenses of thetaxpayer, his spouse and those persons who give right to the application of the family minimums by descendants and ascendants, in the following services related to physical exercise and sports practice:

    1. Those provided in gyms and sports centers.

    2. Through membership fees for sports federations.

    3. For training services provided by sports technicians and coaches.

    4. Through the practice of Pilates and yoga.

    AttentionUnder no circumstances will the periodic statutory fees paid to non-profit social entities or clubs or sports entities be included in the base of this deduction.

  • He 100 percent of the amounts paid in the expenses arising from the above services if paid by over 65 years old. 

Clarifications :

- In the case of marriages under a community property regime amounts paid shall be deemed to be allocated to the spouses in equal parts.

- If it's about marriages in another rdifferent regime either common-law couplesEach member may deduct the amounts paid for the aforementioned expenses, provided they meet the other established requirements.

  • A maximum limit of 150 euros per year per taxpayer.

Requirements for applying the deduction

  • That the resulting amount of the sum of the general taxable base and savings do not exceed the amount of 25,000 euros in individual declarations and 40,000 euros in joint tax returns.

  • The basis for the deduction will consist of the amounts justified with an invoice, which must comply with the conditions established in the Regulation governing invoicing obligations approved by Royal Decree 1619/2012, of November 30.

    The invoice received by the taxpayer must be kept for the duration of the limitation period.

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.