Subscriptions for sports facilities

The Romanian authorities have published new legislative amendments according to which the category of limited deductible expenses for the calculation of net income is expanded to include the value of subscriptions purchased for the use of sports facilities with a view to the practice of sports and physical education for fitness, prophylactic or therapeutic purposes from suppliers whose activities fall under NACE codes 9311, 9312 and 9313 (i.e. operation of sports facilities, activities of sports clubs, and fitness facilities), within the limit of EUR 400 per year for each employee.

This amount is included in the non-taxable monthly ceiling of 33% of the basic salary and is deducted from the basis for calculating salary tax and social insurance contributions, within this limit. In addition, in the case of subscriptions borne by employees, the facility covers services provided to the employee and/or any dependent thereof, according to the applicable legislation.

Subscriptions can be considered as limited deductible expenses as of the date of publication of this law (i.e. 12 January 2023), and their inclusion in the monthly ceiling comes into effect as of the following month, i.e. February. 

Source: Law 34 on the amendment and supplementation of Law 227/2015 (the Fiscal Code), in the form published on 12 January 2023.