Who wants to be Andalusian?

We read in The World that Andalusians "will be able to deduct their gym expenses on their income tax returns."

Let it be clear that I'm dying of envy because I think it's perfect. The gym is health, and in the same way that they (ridiculously and stingily) reduce part of the garbage tax if we take things to the recycling center because we contribute to recycling, I think it's fine that athletic Andalusians pay less, given that they'll probably also spend less on Social Security. It would also seem fair to me if those who spend on culture (theater, books, wine...) in local establishments were entitled to a discount, just as I would see a discount for transport to go to work or a discount for non-smokers as correct. I wish this would reach us here.

That said, I wonder why, as self-employed people, we weren't allowed to deduct our office chair, our fan, or our heating until "teleworking" burst onto the scene, due to or thanks to COVID. Back then, yes, someone considered it "obvious" that these essential tools were deductible. Self-employed people who work on TV should be well dressed and hair-dyed, but they won't be able to deduct their clothes or hairdressing "because they also enjoy it outside of work." For the same reason, self-employed people sommelier You won't be able to deduct the bottles you buy to practice, and an actress who accepts an award or gives a speech won't be able to deduct the evening gown she wears. Previously, a total amount for "presentation expenses" was allowed, which was all of this. It helped, given that paying the fee costs as much as half a mortgage. Thus, the paradox can arise: a salaried Andalusian can deduct the gym fee, while a self-employed Andalusian can't deduct the shoes he uses to teach at that same gym.