10,14. La Rioja
The following deductions may be applied to the autonomous region of the total tax payable by taxpayers resident 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 renovation of a primary residence
- 10,14,3. For amounts invested in the purchase or construction of a primary residence for young people
- 10,14,4. For the purchase or renovation of a second home in rural areas
- 10,14,5. For investment in works to adapt the main residence
- 10,14,6. For purchase of a primary residence in small municipalities
- 10,14,7. For expenses in schools and children's centres
- 10,14,8. For fostering minors
- 10,14,9. For children aged 0 to 3 years old, in any municipality
- 10,14,10. For the acquisition of new electric vehicles
- 10,14,11. For renting a home to young people (deduction from the lessor)
- 10,14,12. For internet access for emancipated young people
- 10,14,13. For the supply of electricity and domestic gas for young people
- 10,14,14. For investment in primary residence for young people under 36 years old