The income statement campaign began last Wednesday, April 2 and until June 30, the Spaniards who meet the requirements will have the obligation to declare the income corresponding to 2024. The Tax Agency It allows Spaniards to pay less taxes thanks to a series of reductions or deductions and one of them has to do with gyms. Consult in this article what you should do to apply the deduction of the gym in the campaign of the Income Declaration.
That the result of the income statement comes out ‘to return’ is the objective of the millions of Spanish taxpayers who, between April 2 and June 30, will have to submit the Declaration of the Income. So that the result of the exercise of IRPF It is favorable, the Tax Agency It allows to apply certain reductions or deductions, which are intended for citizens to pay less taxes.
Although reductions and Deductions They have the same purpose, they do not mean the same. With regard to the first, what it does is subtract on the taxable basis and has to do with mutuals, pension plans, private insurance or compensatory pensions and food annuities. With regard to deductions, these are subtracted from total amount and we can find the state and regional. These are the ones we know and have to do with the rental discount by habitual housingpayment of rent, large family, maternity or for the acquisition of electric vehicles.
The gym share in the income statement
Each autonomous community in Spain can apply the deductions you consider in the declaration of income and the Valencian Communitysince 2023, it offers its citizens the possibility of obtaining a deduction in the income statement for going to the gym. Specifically, people who perform sports and physical activity can be deduced up to 30% of the IRPF in gyms and hiring personnel to impart their activities. All based on the Law 13/1997of December 23, which regulates the regional section of the Income Tax of the natural persons and remaining assigned taxes, of the Valencian Community.
This was an initiative carried out by the government of Carlos Mazón of which in recent years hundreds of thousands of Valencians have benefited, who can generate savings for developing a physical activity during the year and paying a monthly gym share. The Valencian Community established a limit of 150 euros per taxpayer, which will have to meet two requirements: the presentation of the invoice to demonstrate the expense and a maximum liquidable base limit of the taxpayer.
So that this deduction in the rent is effective, the gym fee will have to be paid through credit card, debit, by means of a bank transfer or through the Bizum application. The amounts that have been paid in metallic will not be allowed. This can be used both those who pay this quota for their individual title and for their spouse or their ascendants or descendants.
In addition to the gym fees, the satisfied amounts also entitled to deduction as:
- Sports clubs
- Sports Federations
- Sports recreation groups.
- Sports or sports recreation sections of other non -sports entities.
- Sports Recreation Groups.
- Federations associations.
- Sports corporations.
In addition to this, they can also be deduced until 150 euros In the income statement those who have made an “acquisition of the mandatory equipment for the practice of federated sport”, the “personal training services provided by technicians and sports coaches” and those who are put in the hands of “traumatologists, dietitians-nutritionists, physiotherapists, superior podiatrists or technicians in dietary.”
Requirements for gym deduction
To be able to access this deduction in rent by the gymwe will also have to meet another condition. To do this, the “sum of the general liquidable base and the liquidable savings base, boxes 0500 and 0510 of the declaration, respectively, does not exceed 32,000 euros in individual statement and 48,000 euros in a joint statement.”
To apply this deduction, within the draft income, the “for amounts satisfied in certain health expenses” will have to be directed. In previous years he has been in box 159, while the 160 has to do with the “amounts satisfied in expenses associated with the practice of sport and healthy activities.”
