Detrazioni fiscali

Sports and gym expense deductions 730/2024, also for adults?

Sports tax deductions for the gym, usually in the 730 form are indicated those incurred for dependent children aged between 5 and 18 years.
If expenses are also incurred for adults for sport, the gym, the swimming pool, is the 19% deduction due in 730/2024? Can sports expenses incurred in 2023 for the taxpayer himself or for other adult dependent family members be deducted? As we well know, it is possible to obtain a discount from Irpef for sports expenses incurred for dependent children (but not for all), but it is not always clear whether the same benefit can also be extended to expenses for the swimming pool or gym for adults.
Let us immediately clarify that the answer is no: adults who have incurred expenses for membership in a gym cannot include these expenses in their tax return even if the expense was incurred for the treatment of a pathology, such as scoliosis or lordosis.
This was established by the Revenue Agency, which specified that even if you have a medical certification that prescribes a specific physical activity, the expense incurred for membership in a gym cannot be considered a deductible health expense.
Only sports expenses incurred by parents for their children can be deducted in the 730/2024 form, but to do so it will be necessary to keep some documents that certify the actual expense.
Sports and gym expense deductions 730/2024 Model 730/2024: the deduction of sports expenses is not available to adults Sports expense deduction: which facilities? Sports expenses deduction in the 730/2024 model Model 730/2024: the deduction of sports expenses is not available to adults.
The 19% deduction is for sports activities carried out by dependent children between the ages of 5 and 18.
It should therefore be specified that if a dependent child who has reached the age of 18 continues to play sports, the expense can no longer be deducted after reaching the age of majority.
As we explained at the beginning of the article, adults who join the gym to attend courses cannot benefit from the 19% deduction foreseen for expenses incurred for sporting activities.
Even those who suffer from a pathology and who have to join the gym for health reasons cannot benefit from the 19% Irpef deduction even if they have a medical certification that prescribes a specific physical activity for them.
The Revenue Agency clarified this in circular no.
19/E of 1 June 2012 in which a series of answers are provided to questions regarding the deductibility of expenses in the 730/2023 form.
This is because even if the activity is carried out for preventive or therapeutic purposes, it must be framed in a generic health field of body care and cannot be traced back to a qualified health treatment.
However, there is an exception and it is represented by adapted physical activity.
Sports expenses deduction: which facilities? Not all sports facilities are entitled to the Irpef discount.
Deductions are foreseen if registration takes place at the sports facilities identified by the Ministerial Decree of 28 March 2007: sports associations with the corporate name ADS (Social Amateur Association), gyms and swimming pools, other sports facilities and facilities intended for amateur sports practice .
The Revenue Agency defines what is meant by gyms, swimming pools, other equipment and sports facilities intended for amateur sports practice: these are organized facilities intended for the exercise of non-professional sports, both competitive and non-competitive, including multi-sport facilities.
; managed by legal entities other than amateur sports associations/clubs, both public and private, also in the form of businesses (individual or corporate).
However, the deduction is not available for registration costs with: associations that do not fall within the definition of "amateur sports", such as those that have not obtained recognition from CONI or the respective national sports federations or sports promotion bodies; joint stock companies referred to in law 23 March 1981, n.
91 (professional sport); non-sports associations (for example, cultural associations) that organize physical activity courses other than in the gym.
Deduction of sports expenses in the 730/2024 form Only sports expenses incurred by parents for their children can be deducted in the 730/2024 form.
For each child between the ages of 5 and 18 it is possible to deduct 19% of the gym membership fee paid in 2022.
This deduction is within the spending limit of 210 euros for each child (to be divided between the parents).
You can benefit from the aforementioned deduction exclusively for expenses incurred in favor of dependent family members who carry out amateur sports activities and who are not adults.
In order to benefit from the deductions, it is necessary to keep the bank or postal slip through which the expense was paid or the invoice, receipt or receipt for payment which must compulsorily show: company, name or company name and registered office, or, if natural person, name, surname and residence, tax code of the person who provided the service; reason for payment; sporting activity carried out; amount paid; personal data of those who practice the sporting activity and the tax code of those who make the payment.
To benefit from the 19% Irpef deduction, taxpayers must complete form 730/2024 and in particular Part E, lines from E8 to E10 with code 16.
read also Deductions pre-compiled form 730/2024, guide to modifying part E

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