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 percent of the expenses of the taxpayer, the spouse and those persons who give right to the application of the personal and family minimum over 65 years of age, with the limit of 300 euros per year, in the following services related to physical exercise and sports practice:

• 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.

The disbursements may be allocated to activities carried out by the taxpayer, their spouse and those persons who give the right to the application of the family allowances for 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.

• When several taxpayers are entitled to apply this deduction, the amounts paid and the limit thereof will be prorated equally.