In which communities it can be done and how to do it in the 2026 declaration

We are going to explain how and where you can deduct your gym fee in your 2025 Income, which is what we do in 2026 to account for the last fiscal year. You can now request and submit your draft online and from the mobilebut before doing so pay attention to this.

We have already explained to you the most important boxes to which you have to pay attention in your declaration, but there are also others that should be looked at in case you can scratch any deductions. And the deductions for what you pay when you go to the gym are an example.

Being able to deduct your gym fee in your income tax return It depends on the autonomous community in which you live.. But before we start listing them all, we are going to tell you other general requirements that you need to know.

Requirements in addition to the community where you live

In order to correctly deduct your gym fee without you ending up receiving a request from the Treasury for having done wrong, you must meet the following requirements:

• Invoices with complete data: A ticket from the gym reception is not enough, to be able to deduct the gym you need a complete invoice with all your information, such as your ID, full name, and the tax information of the sports center. The quotas must also appear correctly.
• Traceable payments: It is not advisable to make installment payments in cash. In fact, in some communities they are left out of the deduction. It is best to make payments traceable by the Treasury, using methods such as debit or credit cards, bank transfers, Bizum or direct debit receipts.
• Purpose of the expense: The deductions usually cover gym fees, but sometimes also directed activities and classes that you can teach within a gym, although this depends on each community. What is not included is the purchase of sports equipment.

Deductions for each autonomous community

We start with this table where we summarize the autonomous communities where you will be able to deduct gym fees, as well as the deduction and the annual limit that you can deduct. This way, you will have everything clear at a glance.

Gym deduction in the Valencian Community

In the Valencian Community it is established a deduction of 30% of your fees related to expenses associated with practicing sports and healthy activities. The gym fee comes into this term. This deduction has a maximum limit of 150 euros per year in all cases.

The deduction can be 50% if you are over 65 years old or have a disability greater than 33%, or 100% if you are over 75 years old or have a disability greater than 65%.

It is also necessary that the sum of boxes 0500 and 0510 does not exceed 32,000 euros in individual taxation, or 48,000 euros in joint taxation. For the deduction, you must write the amount in box 1960 of your income tax return. You will have to indicate the gym’s NIF, a piece of information that will appear on the invoice, and the total amount you have paid throughout 2025.

Gym deduction in La Rioja

In La Rioja it is established a deduction of 30% of your fees related to the heading “to promote physical exercise and sports practice.” The gym fee comes into this term. The deduction can be 100% of the contribution if you are over 65 years old or have a disability greater than 33%.

This deduction has a maximum limit of 300 euros per year In all cases, double that in the Valencia Community. Nor are economic requirements establishedso the deduction is for everyone.

Gym deduction in Andalusia

In Andalusia it is established a deduction of 15% of your fees membership or membership in gyms, sports centers, clubs and federations. It is the lowest percentage of the four communities, it allows you Also include the expenses of your spouse or common-law partner and those of your children or ascendants that give the right to the family minimum, as long as you have been the one who has paid those fees.

This deduction has a maximum limit of 100 euros per year per taxpayer and does not require any minimum or maximum income requirement, so it is available to all tax residents in Andalusia regardless of their income. As in the rest of the communities, it is essential keep invoices of payments to the gym.

Gym deduction in Murcia

In the Region of Murcia it is established a deduction of 30% of your fees in expenses related to physical exercise and sports practice. In addition to the gym fee, it covers qualified personal trainers, yoga or Pilates classes, and sports federation fees. The deduction increases to 100% if you are over 65 years old.

This deduction has a maximum limit of 150 euros per year. It has an income limit, since the sum of your general tax base and savings cannot exceed the 25,000 euros in individual taxation or the 40,000 euros in joint taxation. It is also essential to keep invoices for payments to the gym.

In Xataka Basics | Income Guide 2025: calendar, previous steps and how to prepare for the 2026 declaration