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Form 100. Personal Income Tax Return 2019

10.14. La Rioja

The following deductions may be applied to the autonomous part of the full tax rate of taxpayers residing in the Autonomous Community of La Rioja:

  1. 10.14.1. For the birth and adoption of children
  2. 10.14.2. For the amounts invested in the rehabilitation 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 investment in works to adapt the habitual residence
  6. 10.14.6. For the acquisition of a primary residence in small municipalities
  7. 10.14.7. For expenses in schools and childcare centres
  8. 10.14.8. For fostering minors
  9. 10.14.9. For children from 0 to 3 years old enrolled in school in any municipality
  10. 10.14.10. For the purchase of new electric vehicles
  11. 10.14.11. For renting housing to young people (lessor's deduction)
  12. 10.14.12. For internet access for emancipated young people
  13. 10.14.13. For the supply of electricity and gas for domestic use for young people
  14. 10.14.14. For investment in the habitual residence of young people under 36 years of age