Sports bonus 2022, ready the bases of the deduction of adapted physical activity

Sports bonus 2022, the MEF decree on the tax credit for adapted physical activity was published in the Official Gazette on 16 June. It will be recognized for expenses incurred in the current year and the rules for its application will be published within 90 days by the Tax Agency.

Sports bonusall set to start tax credit foradapted physical activity.

Defining the rules for the development of equipment provided for in the 2022 Budget Act is the decree of the Ministry of Economy and Finance published on June 16 in the Official Gazette.

To begin with requests access to the bonus the ball now passes into the handsTax Agencycalled to make available the telematic model and the corresponding instructions.

Sports bonus 2022, ready the bases of the deduction of adapted physical activity

To determine the amount of tax credit The applications sent to the Tax Agency will actually be usable by each beneficiary.

The maximum value of the adapted sport bonus will in fact be determined taking into account the overall maximum limit assigned, equal to 1.5 million euros for the year 2022.

He MEF decree published in the Official Gazette on 16 June, therefore, does not provide for a predetermined percentage, but everything will be established later, once the deadline for submitting applications has passed.

It should be noted that Article 1, paragraph 737 of the Budget Act of 2022 established the allowance for adapted physical activity. The allowance applies to documented expenses incurred during the year, in the context of defined adapted sport. by the legislative decree of February 28, 2021., n. 36 likes:

“Exercise programs, the type and intensity of which are defined by the professional and organizational integration between general practitioners, pediatricians of free choice (PLS) and specialist doctors and calibrated according to the functional conditions of the people to whom for, who have chronic diseases or clinically controlled and stabilized physical disabilities and who perform them in groups under the supervision of a professional with specific skills, in places and in non-health facilities, such as health gyms, for the purpose to improve the level of physical activity, well-being and quality of life and to promote socialization “.

It’s basically about adapted sports programs depending on the specific needs of people with special needs and pathologieswhich sees the collaboration of doctors and professionals in the sector.

Therefore, as part of these activities you can use the sports bonuspresenting apply to the Tax Agency.

MEF Decree May 5 – Official Gazette of June 16, 2022
Definition of the modalities of execution of the tax deduction relative to the expenses derived from the use of the adapted physical activity.

Adapted sports bonus, application to the Treasury and use in the declaration

In 90 days from the date of publication and entry into force of the MEF decree, the Tax Agency will be obliged to issue a provision containing the operating procedures for accessing the tax credit.

In accordance with the provisions of the decree, individuals may benefit from the sports bonus presented apply to the Tax Agencywith an indication of the subsidized amount incurred during the year 2022 for adapted physical activity.

By closing the online application board, the Tax Agency will define the percentage of tax credit corresponding to each applicant.

The recognized bonus cannot be accumulated with other recognized tax credits on the same expenses, and for the purpose of use it will be necessary to indicate the amount of the deduction in the 2023 tax return. The amount not used in the declaration of the reference year may be used in subsequent ones.

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