If you live in Andalusia, there is an important new tax deduction you should be aware of when preparing your Spanish tax return.

Starting with the 2025 tax year (filed in 2026), residents in Andalusia can apply a deduction for sports-related expenses, including gym memberships and similar activities.

Key details

• 15% deduction on eligible sports expenses

• Maximum deduction: €100 per taxpayer

• Applies to gym memberships, sports clubs, federations and similar organisations  

This measure has been introduced to promote healthier lifestyles and applies retroactively from 1 January 2025, meaning many taxpayers can already benefit from it in the upcoming tax return.  

Why this matters

Because this deduction is new, many taxpayers are unlikely to be aware of it. In fact, each year new regional deductions are introduced, and many of them do not appear automatically in draft tax returns or are simply overlooked.

In regions like Andalusia, several new deductions have been introduced recently, making it even more important to review your tax return carefully before submitting it.  

Don’t miss what you are entitled to

At LIMIT, we ensure that:

• All eligible deductions are applied

• New and regional tax rules are properly considered

• Nothing is overlooked

Even small deductions like this can reduce your tax bill — but only if they are correctly included. 

👉 Start your tax return for 2025 tax year.