In Spain, the ability to deduct gym expenses on your tax return varies depending on the autonomous community of residence. Currently, only the Valencian Community and La Rioja offer tax deductions for sports and fitness activities.
Valencian Community: Residents can deduct 30% of their sports expenses, with a maximum limit of €150. For those over 65 or with a disability of 33% or greater, the deduction increases to 60%. For those over 75 or with a disability of 65% or greater, the deduction reaches 100% of the expense, maintaining the limit of €150. It is essential that the general taxable income and savings tax base do not exceed €32,000 for individual returns or €48,000 for joint returns. Furthermore, payments must be supported by an invoice and made by bank transfer.
La Rioja: Taxpayers can deduct 30% of expenses at gyms and sports facilities, up to a maximum of €300. For individuals over 65 or with a disability equal to or greater than 33%, the deduction is 100% of expenses, respecting the €300 limit. The services must have been provided during the tax period and within the territorial jurisdiction of La Rioja, and must be justified with a full or ordinary invoice.
It is essential that taxpayers keep invoices and payment receipts to correctly apply these deductions in their income tax return. Since these deductions are specific to certain autonomous communities, it is recommended to consult the regulations in force in each region or consult a tax advisor for up-to-date and personalized information.
