Four Spanish regions —Andalusia, Region of Murcia, La Rioja and the Valencian Community— keep an autonomic IRPF deduction in Renta 2025 for gym membership fees, sports federation dues and personal trainer expenses. The rebate goes up to €300 per taxpayer, but the AEAT does not pre-load it in the draft return: if you don't enter it yourself in Annex B.14, the money stays with the tax authority.
What has changed?
Renta 2025 still keeps four regional deductions tied to regular sports practice. They're not new —they've been in force for several tax years— but the Manual práctico de Renta 2025. Part 2: Regional deductions, published by the AEAT on 17 March 2026, repeats the same warning: the information is not transferred to the draft return automatically. You must fill it in manually in the section "Additional information on the regional deduction… for sports practice expenses" of Annex B.14 of your return.
These are the actual amounts and conditions by region:
| Region | Deduction % | Increase for >65 / disability | Annual cap | Income ceiling (individual / joint) |
|---|---|---|---|---|
| Andalusia | 15 % | — | €100 | No ceiling |
| Region of Murcia | 30 % | 100 % if > 65 years old | €150 | €25,000 / €40,000 |
| La Rioja | 30 % | 100 % if > 65 or disability ≥ 33 % | €300 | Services rendered in La Rioja |
| Valencian Community | 30 % | 50 % if > 65 or disability ≥ 33 % · 100 % if > 75 or disability ≥ 65 % | €150 | €32,000 / €48,000 |
Heads-up · Valencia
A Decree-Law 1/2026 (DOGV, 3 March 2026) is awaiting ratification and would raise the Valencian income thresholds to €60,000 individual / €78,000 joint. If it's ratified before the end of the filing season, more middle-income taxpayers will be able to apply the deduction. Check the official status before filing.
Who is affected?
- People with habitual residence during 2025 in Andalusia, Murcia, La Rioja or the Valencian Community.
- Anyone paying monthly fees for gym, sports club, federation, personal trainer, pilates or yoga classes (Murcia), Riojan federation licences (La Rioja), or compulsory equipment for federated sport (Valencia).
- Families: the deduction also covers expenses of the spouse and of descendants or ascendants who qualify for the family allowance.
- People over 65 and people with disabilities: enhanced percentages apply in Murcia, La Rioja and Valencia.
What should you do?
- Gather the full invoices for the 2025 tax year. Receipts don't count, and La Rioja explicitly excludes simplified invoices.
- Make sure you paid by banking means: transfer, card, named cheque or bank deposit. In Valencia, cash payments do not qualify.
- Open Renta WEB → Annex B.14 → "Additional information on the regional deduction… for sports practice" and enter the amount you paid.
- Check that your taxable or net base is below the ceiling (Murcia and Valencia). If you slightly exceed it, Valencia applies a proportional formula between €29,000–€32,000 (individual) or €45,000–€48,000 (joint).
- Keep invoices for 4 years (the IRPF statute of limitations).
Trick for couples in Andalusia
If you pay the gym from a joint account, the manual assumes the expense is split 50/50 between the account holders. Each one can deduct up to €100, so the couple gets double if both meet the requirements.
Background
Data extracted from the Manual práctico de Renta 2025 — Part 2: Regional deductions, published by the AEAT on 17 March 2026 (pages 55, 471, 512 and 612-614). Legal framework:
- Andalusia: Art. 22 bis and 60 Law 5/2021, of 20 October, on Transferred Taxes of the Autonomous Community of Andalusia.
- Murcia: Art. 1.Twenty-second of the Consolidated Text approved by Legislative Decree 1/2010, of 5 November.
- La Rioja: Art. 32.17 Law 10/2017, of 27 October.
- Valencian Community: Art. 4.One.ad) and sixth additional provision Law 13/1997, of 23 December.
The remaining regions (Aragon, Canary Islands, Extremadura, Galicia, Madrid…) only have sport-related deductions through donations to clubs or federations — not for personal sports practice expenses.