From January next year, the taxpayers will have the right to receive a social tax deduction on personal income tax for physical fitness services provided to them, their children and wards under the age of 18.
Article 219 of the Revenue Code of the Russian Federation includes a new subparagraph, which will enter into force on 01.01.2022 and will allow individuals to return 13% of the expenses incurred by them to pay for health and fitness services provided by organizations and individual entrepreneurs.
The list of types of health and fitness services must be approved by the Government of the Russian Federation. Part of the funds spent by citizens will be able to return, provided that on the date of actually incurred expenses, a physical culture organization or an individual entrepreneur was included in the list formed by the Ministry of Sports of Russia.
To receive the deduction, taxpayers will have to provide the tax authorities with copies of the service agreement and the cashier's check. The amount of the deduction, together with other social tax deductions, cannot exceed 120 thousand rubles per year, that is, no more than 15 600 rubles will be returned.
Federal Law of 05.04.2021 No. 88-FZ
"On amendments to article 219
part two of the Revenue Code of the Russian Federation
in terms of providing social tax deduction in the amount paid by the taxpayer
for the sports and health services rendered to him "