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Form 100. 2019 Personal Income Tax return

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:

  1. 10,14,1. For the birth and adoption of children
  2. 10,14,2. For the amounts invested in the renovation of a primary residence
  3. 10,14,3. For amounts invested in the purchase or construction of a primary residence for young people
  4. 10,14,4. For the purchase or renovation of a second home in rural areas
  5. 10,14,5. For investment in works to adapt the main residence
  6. 10,14,6. For purchase of a primary residence in small municipalities
  7. 10,14,7. For expenses in schools and children's centres
  8. 10,14,8. For fostering minors
  9. 10,14,9. For children aged 0 to 3 years old, in any municipality
  10. 10,14,10. For the acquisition of new electric vehicles
  11. 10,14,11. For renting a home to young people (deduction from the lessor)
  12. 10,14,12. For internet access for emancipated young people
  13. 10,14,13. For the supply of electricity and domestic gas for young people
  14. 10,14,14. For investment in primary residence for young people under 36 years old