10.14. La Rioja
The following deductions may be applied to the autonomous part of the full tax of taxpayers residing in the Autonomous Community of La Rioja:
- 10.14.1. For the birth and adoption of children
- 10.14.2. For the amounts invested in the rehabilitation of habitual residence
- 10.14.3. For amounts invested in the acquisition or construction of habitual housing for young people
- 10.14.4. For acquisition or rehabilitation of a second home in rural areas
- 10.14.5. For investment in works to adapt the habitual residence
- 10.14.6. For acquisition of habitual residence carried out in small municipalities
- 10.14.7. For expenses in schools and children's centers
- 10.14.8. For fostering minors
- 10.14.9. For children from 0 to 3 years old schooled in any municipality
- 10.14.10. For the acquisition of new electric vehicles
- 10.14.11. For renting housing to young people (lessor's deduction)
- 10.14.12. For internet access for emancipated young people
- 10.14.13. For supply of electricity and gas for domestic use for young people
- 10.14.14. For investment in the habitual residence of young people under 36 years of age