PERSONAL SERVICE (SAP)

Traditional sports coaching services are eligible for Personal Service (for various purposes) and allow you to deduct 50% of the yoga classes fee off of your taxes. Provided you practiced at home individually or in the family setting.

See the Personal Services circular of April 11, 2019 

Amber Yoga has been an approved personal services company (SAP) since March 20, 2023, with the aim to help you with your tax expenses and to make private yoga more accessible to all. With SAP you will be able to deduct 50% of the total spent with me off of your taxes payable each year.

APPROVAL: N° SAP 882189608 issued on March 20, 2023

HOW DOES IT WORK?

Each year, you will receive a tax certificate mentioning the exact amount to be deducted and report the total amount of total paid over the year in box 7DB of your tax return

There’s no additional charge to enjoy this benefit!

FOR EXAMPLE

If you take a pack of 40 sessions package at €1,900 you will deduct 50% or €950 on your taxes. If your taxes is  €1,200, you will only pay €250 on taxes this year. Your yoga session with me will be as low as €950 for 40 sessions and only €23.75 per session.

What is SAP?

If you use personal services at your home (sports coach for example) you can benefit from a tax reduction or a tax credit equal to 50% of the expenses you have incurred in the year.

Who can benefit?

• Everyone

What are the conditions?

The maximum amount of the tax credit or tax reduction is:

• 6,000 euros (i.e. 50% of the annual ceiling of 12,000 euros spent on personal services).
• 6,750 euros (i.e. 50% of the annual ceiling of 13,500 euros spent on personal services) if a member of the tax household is over 65 years old or if you have a dependent child under 18 years old.
• 7,500 euros (i.e. 50% of the annual limit of 15,000 euros spent on personal services) if at least two members of the tax household are aged over 65 or if you have at least 2 dependent children under the age of 18 years old.
• 10,000 euros for disabled or disabled persons or for those who are responsible for them.

What is the qualification for these discounts?

Any taxpayer subject to income tax can benefit from a tax reduction if he has declared the use of personal services during the year. The personal service activities (listed in decree no. 2005-1698 of December 29, 2005) include the following:

• Home Tutoring

Home lessons should always be given individually or in a family setting, at home. They are aimed at all audiences and not just school children.

For example: lessons in music, sports, cooking, languages, sewing…

Excluded:

• counseling or support activities for the person (nutrition courses, “makeovers”, etc.),
• courses provided in the context of regulated professions (highway code course, etc.),
• swimming, horse riding, tennis lessons, etc. (when they are not given at home).

Find out more: www.servicesalapersonne.gouv.fr