Going to the gym may have tax benefits for some taxpayers. And it is that in the Income campaign 2025which is presented in 2026, several autonomous communities allow deductions to be applied for expenses related to sports practice.
Until last year, only La Rioja and the Valencian Community included this tax benefit. However, Andalusia also joins this declaration, which has incorporated a new regional deduction for gym fees and other expenses linked to physical exercise.
It must be taken into account that since these are regional deductions, they can only be applied by taxpayers who have their tax residence in those communities and meet the established requirements.
Deduction of up to 150 euros in the Valencian Community
The Valencian Community maintains its deduction for expenses allocated to practicing sports and healthy activities. In general, as reported on the Generalitat website, 30% of the amounts paid are allowed to be deducted, with a maximum limit of 150 euros. However, the percentage increases in certain cases:
- 50% for people over 65 years of age or people with a disability equal to or greater than 33%.
- 100% for people over 75 years of age or people with a disability equal to or greater than 65%.
Additionally, there are income limits. The sum of the general taxable base and the savings cannot exceed:
- 32,000 euros in individual declaration.
- 48,000 euros in joint declaration.
They are deductible:
- Fees from gyms, sports clubs, federations and other sports entities.
- Purchase of mandatory equipment for federated sports.
- Personal training services provided by qualified technicians.
To apply the deduction it will be necessary to have the invoice and proof of payment.
Deduction of up to 300 euros per year in La Rioja
In La Rioja, taxpayers can deduct 30% of sports expenses, with a general limit of 300 euros per year.
Among the expenses that qualify for this deduction are:
- Services provided by gyms and sports facilities.
- Activities organized by entities registered in the La Rioja Sports Registry.
- Sports practice or physical education classes.
- Federal licenses issued by Rioja federations.
In the case of people over 65 years of age or people with a disability equal to or greater than 33%, the deduction can reach 100%.
As in the rest of the territories, the expense must be justified by a complete invoice.
New deduction of 15% with a maximum of 100 euros in Andalusia
The main novelty in Income 2025 is Andalusia. The Board has incorporated a new regional deduction that allows 15% of the expenses associated with sports practice to be deducted, with a limit of 100 euros per taxpayer.
This measure, as explained by the Junta de Andalucía, takes effect from January 1, 2025, so it can be applied for the first time in the declaration presented in 2026.
All residents of Andalusia can benefit, without income limits.
They are deductible:
- Gym fees.
- Payments to sports centers, clubs and federations.
- Amounts paid to entities dedicated to the practice of physical exercise or sports.
In this case, the expense must also be justified by invoice.