Skip to main content
Specific manual for people with disabilities

To promote physical exercise and sports practice

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

Deduction amounts and limits

  • 30% of the expenses of the taxpayer, the spouse and those persons who qualify for the application of personal and family minimum , in the following services related to physical exercise and sports practice:

    1. Those provided in gyms and sports facilities.

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

    3. Classes for practicing sports or physical education.

    4. Federal licenses issued by a Rioja federation.

  • 100% of the expenses in the above services in cases of over 65 years of age and persons with disabilities to a degree equal to or greater than 33% .

  • The maximum limit of applicable deduction is 300 euros per year .

Requirements and other conditions for the application of the deduction

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

  • The practice of the deduction is conditional on its documentary justification through the corresponding complete or ordinary invoice, in the terms provided by the legislation on billing obligations, without in any case the simplified invoice having such a condition.

  • When several taxpayers are entitled to the application of this deduction , the amounts paid and its limit will be prorated in equal parts .