Autonomous Community of La Rioja

To promote physical exercise and sports practice

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

Deduction amounts and limits

100% of the expenses of taxpayers over 65 years of age, with a limit of €300 per year, on the following services related to physical exercise and sports:

• Those provided in gyms and sports facilities.

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

• Classes for practicing sports or physical education.

• The federative licenses issued by a Riojan federation.

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.

Requirements and other conditions for the application of the deduction

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

• The practice of the deduction is conditioned to its documentary justification by means of the corresponding complete or ordinary invoice.