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

• 30% of the expenses of the taxpayer, the spouse and those persons who entitle them to the application of the minimum personal and family allowance , 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 Sports Registry of La Rioja.

  3. Classes for practicing sports or physical education.

  4. The federative licenses issued by a Riojan federation.

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

• The maximum deduction limit applicable 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 carried out within the territorial scope of La Rioja.

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

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