Deduction for sports of the social category. It can be obtained for yourself or for children under the age of 18 (including adopted children).
The maximum amount of annual expenses for physical education and sports, from which you can receive a tax deduction, is 120,000 rubles per year. 13% of the amount spent is refundable.
In addition, this deduction is not provided separately, but in conjunction with other social deductions (for treatment, training of the taxpayer himself, etc.). If a person did not receive reimbursement for other expenses, for example, for treatment, but only bought a subscription to a sports club, a maximum of 15,600 rubles will be returned to him.
To receive a deduction for physical condition, it is necessary that a physical culture and sports organization or an individual entrepreneur be included in the list approved annually. It is approved by the government. You can find it on the website of the Ministry of Sports.
To return the money, you must file a 3-NDFL declaration at the IFTS at the place of residence at the end of the tax period (ie, in 2023).
Through the employer, you can submit written requests during the year.
Both when submitting the declaration and through the employer, a copy of the contract for the provision of sports and recreational services, cash receipt issued on paper or sent electronically to the citizen is provided.
In addition to the aforementioned documents, in order to receive a deduction, the taxpayer must also provide bank details for a refund and a birth certificate of the child (if the deduction is issued for expenses of children’s sports activities).