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Form 100. Personal Income Tax Return 2025

10.14. La Rioja

  1. 10.14.1. For the birth and adoption of children
  2. 10.14.2. For the amounts invested in rehabilitation works of habitual housing
  3. 10.14.3. For amounts invested in the acquisition or construction of habitual housing for young people
  4. 10.14.4. For the acquisition or rehabilitation of a second home in a rural area
  5. 10.14.5. For amounts invested in works to adapt the habitual residence for people with disabilities
  6. 10.14.6. For the acquisition, construction or rehabilitation of habitual housing in small municipalities
  7. 10.14.7. For expenses in schools, early childhood education centers or personnel hired for child care in small municipalities
  8. 10.14.8. For each minor in a temporary or permanent emergency family care regime or custody for adoption purposes
  9. 10.14.9. For each child aged 0 to 3 years of age of taxpayers who have their residence or transfer it to small municipalities in La Rioja and maintain it for a period of at least 3 consecutive years
  10. 10.14.10. For each child from 0 to 3 years old for expenses in nursery schools or early childhood education centres in any municipality of La Rioja
  11. 10.14.11. For the acquisition of certain new electric vehicles
  12. 10.14.12. For internet access for emancipated young people
  13. 10.14.13. For the supply of electricity and domestic gas for emancipated young people
  14. 10.14.14. For investment in the habitual residence of young people under 36 years of age
  15. 10.14.15. For leasing a habitual residence for taxpayers under 36 years of age
  16. 10.14.16. For the purchase of unassisted pedal cycles
  17. 10.14.17. For donations for the promotion and stimulation of patronage-building activities
  18. 10.14.18. For donations for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the Historical Heritage of La Rioja
  19. 10.14.19. For donations to cultural companies
  20. 10.14.20. For donation of cultural assets by their authors or creators and their heirs
  21. 10.14.21. For amounts allocated to research, conservation, restoration, rehabilitation or consolidation of assets that form part of the Historical Heritage of La Rioja
  22. 10.14.22. To promote physical exercise and sports practice
  23. 10.14.23. To mitigate the rise in interest rates on mortgage loans for the purchase of a primary residence
  24. 10.14.24. Intended for ALS patients
  25. 10.14.25. From fees paid to professional agricultural organizations
  26. 10.14.26. Due to diagnosed celiac disease
  27. 10.14.27. To encourage people to remain employed in rural areas