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Specific manual for people with disabilities

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 percent of the expensesof the taxpayer, the spouse and those persons who give right to the application ofminimum personal and family, 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 percent of the expensesin the previous services in the cases ofover 65 years oldandpeople with disabilitiesin a degree equal to or greater than 33 percent.

  • 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 .

Once taxpayers entitled to the deduction have entered the information required for its calculation, it will be automatically transferred to the section "Additional information on the regional deduction for La Rioja to promote physical exercise and sports practice and for the Valencian Community for amounts paid in expenses associated with sports and health activities" in Annex B.12 of the declaration.