Tax Service: It has become easier to receive a tax deduction for physical education and health services

CrimeaPRESS reports:

Starting with expenses incurred from January 1, 2024, confirmation of the right to a social tax deduction for personal income tax for physical education and health services occurs in a simplified manner.

The changes apply to taxpayers’ expenses incurred from January 1, 2024. Now, instead of several documents confirming the right to a deduction, one certificate is used. Its form has been approved by order of the Federal Tax Service of Russia dated 18.10.2023 No. ED-7-11/756@.

Now, organizations providing services independently transfer information on payment for sports and health services to the Federal Tax Service of Russia. Based on this information, starting in 2025, personal account of the taxpayer A pre-filled application for a deduction will be automatically generated, which the taxpayer will check and send to the tax service.

In addition, the deduction limit has increased. If previously it was 120,000 rubles, then from 2024 it has increased to 150,000 rubles per year. The previous limit applies to expenses paid before 2024.

Let us clarify that a citizen who is a payer of personal income tax can use the right to a deduction for sports activities. If an individual does not have taxable income, then there are no legal grounds for receiving a deduction. Therefore, individual entrepreneurs and self-employed persons cannot claim such a deduction (if they do not have additional income that is subject to personal income tax).

To receive a deduction, the organization providing the services must be included in List of physical education and sports organizations operating in the field of physical education and sports for 2024.

The «physical education» deduction is not calculated separately, but is included in the general offset with deductions for treatment, education, etc. At the same time, each person independently determines in what proportion to declare deductions in the tax return. You can also receive a tax deduction for children under 18 (up to 24 years old, if children are studying full-time) who attend physical education and sports organizations (fitness centers, children’s sports schools, sections for any kind of sport), etc. List of types of physical culture and health servicesto which the deduction applies, is determined by the Order of the Government of the Russian Federation dated 06.09.2021 No. 2466-R.

source: press service of the Federal Tax Service of Russia in Sevastopol

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