For amounts paid for expenses associated with the practice of sports and healthy activities

Regulations: Art. 4.One.ad) and Additional Provision Six of Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amounts and maximum limit of deduction

• In general,30 percentof the amounts paid in the tax period for expenses associated with the practice of sports and healthy activities.

• If the declarant isover 65 years oldor has adisability of 33 percent or higher, the deduction percentage will be50 percent.

• If the declarant isover 75 years oldor has adisability equal to or greater than 65 percentThe deduction percentage will be100 percent.

  The degree of disability must be accredited by the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or other autonomous communities.

  The specific provisions made available to people with a degree of disability equal to or greater than 65 percent or with a recognized intellectual or mental disability ofpermanentlyand a degree equal to or greater than 33 percent will apply to persons subject to guardianship with full powers of representation established by judicial resolution and to persons with disabilities whose incapacity has been declared judicially, even if it does not reach that degree.

  The presence of an intellectual or mental disability ofpermanent natureIn cases of recognized degree equal to or greater than 33 percent, it must also be accredited by means of the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or of other autonomous communities.

  The specific provisions provided for persons with a degree of disability equal to or greater than 33 percent will apply to Social Security pensioners who have been granted a pension for total permanent disability, absolute or severe disability, and in the case of civil service pensioners who have been granted a retirement or pension for permanent disability for service or incapacity.

• Hemaximum deduction limitwill be150euros per year per taxpayer.

The disbursements may be allocated to activities carried out by thetaxpayer, hisspouseand those persons who give the right to the application of thefamily minimums perdescendantsandascendants.

Deduction base

The following amounts will be eligible for deduction:

• - Membership or adhesion fees paid to gyms, sports clubs, sports federations, sports recreation groups, sports or sports recreation sections of other non-sports entities, sports recreation groups, associations of federations and sports limited companies.

• - Acquisition of mandatory equipment for practicing federated sports.

• - Personal training services provided by sports technicians and coaches.

• -Personal services provided by traumatologists, dieticians-nutritionists, physiotherapists, podiatrists or senior technicians in Dietetics.

Requirements and other conditions for the application of the deduction

• That the sum of thegeneral taxable base and savings taxable base, boxes[0500]and[0510]of the declaration, respectively,not exceed:

  • - 60,000 eurosin individual declaration.

  • - 78,000 eurosin a joint statement.

• That the acquisition of goods or services can be credited by means of the corresponding invoice and proof of payment made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

• When two reporting taxpayers are entitled to apply this deduction because it corresponds to expenses related to other members of their family unit its amount will be prorated between them in equal parts.

Deduction limits based on taxable base

• The full limits of the deductionwill only apply to taxpayers whoseThe sum of the general taxable base and the savings taxable base is less than 54,000 euros, in individual taxation, or 72,000 euros, in joint taxation.

• Whenthe sum of the taxpayer's general taxable base and savings taxable base is between 54,000 and 60,000 euros, in individual taxation, orbetween 72,000 and 78,000 euros,in joint taxation, thelimits of the deductionThey will be the following:

  1. In individual taxation, the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 54,000)

  2. In joint taxation , the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 72,000)

Important:Once the information necessary for its calculation has been entered by the taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information to the regional deduction of Andalusia to promote physical exercise and sports practice, of the Region of Murcia for expenses associated with the practice of sports and healthy activities, of La Rioja to promote physical exercise and sports practice and of the Valencian Community for amounts paid in expenses associated with the practice of sports and healthy activities" of Annex B.14 of the declaration.