It may be the Olympic spirit or awareness of the benefits to state budget of a healthy and active population: in Italy a new bill, supported by all parties, aims to include sports activity in medical prescriptions subject to tax relief.

In Italy, inactivity will cost 1.3 billion over the next 30 years sport represents a tool for investing in the country's future.

The bill aims to make exercise deductible on the tax return, equating sports to a drug. Currently, in the 2024 Income Tax Return, parents with children between the ages of 5 and 18 can already get a 19 % discount on expenses incurred for membership in swimming pools, gyms or amateur sports facilities.

Under the proposed law, pediatricians, general practitioners and specialists would be able to prescribe sports activity as a “drug without contraindications,” valid for all ages. This would allow families to recover part of their expenses, thus incentivizing more sports practice.

According to Eurobarometer, 45 % of Europeans were inactive in 2022. In Italy, only 3% of people claimed to exercise regularly, half the European average. In addition, more than 56 % of Italians admit that they do not engage in any sports activity, 11 % points higher than the European average.

Increased sports activity can prevent the onset of chronic diseases. A joint WHO and OECD report, “Step up! Tackling the Burden of Insufficient Physical Activity in Europe,” shows that 150 minutes a week of extra sport could prevent 11.5 million cases of non-communicable diseases. Over the next 25 years, sport could prevent 3.8 million cases of cardiovascular disease, 1 million cases of type 2 diabetes and more than 400 thousand cases of cancer in Europe.

For the signatories of the bill, it is essential to recognize the educational, social and psychophysical well-being-promoting value of sporting activity. This recognition should be at the center of the political agenda and legislative action, promoting the treatment and prevention of chronic diseases.

To date, although expenses for children can be deducted, there are limits: the maximum deductible amount is 210 euros per child, and the deduction decreases for incomes above 120,000 euros until it is zero at 240,000 euros. In addition, the deduction is limited to amateur sports associations recognized by CONI (the Italian Olympic Committee) or the respective national federations.

Expenses for children's sports activities may be part of employee reimbursements recognized by the employer as part of a corporate welfare plan. However, the Italian Internal Revenue Service specifies that only expenses related to education, instruction, supplementary and cafeteria services, playrooms and winter summer centers are excluded from taxation. Expenses for sports activities are deductible only if they are carried out as part of initiatives included in the school's educational offering plans; outside of this context, they must be taxed as provided for in current regulations.

The bill is an important step toward recognizing sports as an essential element of public health and well-being. If passed, it could incentivize more people to engage in physical activity, helping to reduce health care costs and improve quality of life.