Find out how to validate gym expenses in the E-Fatura and which invoices can fall into this category.
The E-invoice already allows including the gym expenses in their own category, so that they can later be deducted by the IRS. This means that, in 2023, when you submit the IRS statement for 2022, you can already deduct a portion of what you spent.
The purpose of the deduction is to encourage the practice of sports. But it is also a way of supporting a sector that has been heavily penalized by confinements and by the rules imposed to control the pandemic.
Although the deadline for validating invoices only ends on February 25, 2023, you can start dealing with this process now and get an idea of how much you can deduct.
What expenses fall into this category?
So, the first thing to know is which invoices you can include in this category. Although we speak generically about gym expenses on the E-invoice, the truth is that the deductions are broader.
It is possible to deduct expenses from service providers whose sector of activity is Sports and recreational teaching, Sports club activities and gym activities (fitness).
This means that if your child practices a sport, you can also include these expenses. The only condition is that the club or gym has one of the areas of activity provided for by law.
In addition, you should ask for an invoice with a tax number, so that your gym membership or your children’s swimming lessons can benefit from this deduction.
What is the amount of the deduction?
Gym expenses in E-Fatura fall under the same type of deductions as repairs to cars, motorcycles, accommodation and catering, hairdressing salons and beauty or veterinary institutes.
This is, you can deduct an amount equivalent to 15% of the VAT you paid. The expense may have been incurred by any member of the household, with a global limit of €250 per household.
Let’s go, then, to an example. Imagine a monthly fee of €50. As the VAT rate is 23%, this means that you will deduct 15% on the 11.5 euros (VAT you paid). This equates to €1.72 per month or around €20 per year.
How to validate gym invoices in E-invoice?
The process to validate gym expenses in E-Fatura is quite simple, since most invoices already appear automatically inserted in the correct field.
However, and given that the field in the E-Invoice for gym expenses is recent, it may happen that they are classified as Others. We will see later how to correct this situation.
For now, start by checking if the invoice is on the portal. Enough access the E-invoicechoose the option deductible expenses and then Consumer.After authenticating, you can see at Provisional IRS Expensesdeductible expenses by sector of activity.
In this case, the option Gyms.
If this field is empty, it is because this amount is included in General Family Expenses and you have to make the correction, reclassifying the invoice, as explained below.
If you are self-employed, you must validate all invoices. So that gym expenses can be deducted from the IRS, don’t forget to click on Notin the field “scope of professional activity“.
How to reclassify gym invoices?
If the expense is not in the right place, don’t worry. It’s very easy to make the change and put these expenses in the right category. Only then can you benefit from the respective deduction.
All you have to do is open your E-invoice page, click on Invoices and then in Check Invoices. Look for the invoice in question. To make it easier, you can search by start and end dates, for example.
Once you have found the invoice you want, click on the number, ie the green numbers, to open the document. In Complementary Information must select the option Change. Now just choose Gyms and then click on Save. You will then see the message “Invoice changed successfully“.
Article originally published in October 2022. Last updated in January 2023.