10,14,12. For internet access for emancipated young people

Taxpayers can deduct 30% of annual expenses for paying Internet supplies to companies in the sector.

In the case of women, people alone with minors, or are residents in one of the small municipalities that are related to end of this deduction, the percentage of reduction will be 40%. only these conditions are met in one part of the tax period , the percentage of 40% will be applicable to the amounts paid during the portion of the portion in which one of them is given.

Terms and Conditions

• The taxpayer is considered a "emancipated young person," i.e. one who has not reached the age of 36 at the end of the tax period.
• The taxpayer signs an online access contract for their main residence during the financial year.
• That both the contract and the use of the service are not linked to an economic activity.
• The taxpayer must have the habitual residence under the ownership or lease regime.
• The supply contract must be signed at least 6 months before the tax accrual date (usually at 31 December) and must be maintained at least until that date.
• You must sign an online access registration contract, without the simple change of ownership of the contract or the rate method being valid. The contract must be entered in the taxpayer's name with the right to deduction
• If more than one taxpayer with the right to deduction lives in the same main residence, it will be prorated among all of them.
• This deduction may be applied once per home and per taxpayer.

Completion

You must differentiate the amounts paid with the right to deduction, if they meet the requirements for applying the percentage of 40%, in the second box set up for this purpose.

12. ÁBalos.

33. Aguilar del Río Alhama.

48. Ajamil de Cameros.

70. Achieving.

99. Alesanco.

103. Alesón.

125. Almarza de Cameros.

131. Angustiana.

146. Anguiano.

159. Arenzana de Abajo.

162. Arenzana de Arriba.

178. Arnedillo.

197. Ararugbal.

201.Ausejo.

223. Azofra.

239. Badarán.

244. Bañares.

257. Bathrooms in Rioja.

276. Berceo.

282. Bergasa.

295. Bergasillas Bajera.

309. Bezares.

316. Bobadilla.

321. Brieva de Cameros.

337. Briñas.

342. Briones.

355. Cabezón de Cameros.

374. Camprovín.

380. Sierra channels.

393. Rio Tuerto canillas.

407. Reeds.

414. Cárdenas.

435. Castañares de Rioja.

440. Castroviejo.

453. Cellorigo.

488. Cidamón.

491. Cihuri.

504. Cirueña.

511. Clavijo.

526. Cordovín.

532. Corera.

547. Cornago.

550. Body.

563. Cuzcurrita de Río Tirón.

579. Daroca de Rioja.

 585. Enciso.

602. Estollo.

624. Foncea.

630. Fonzaleche.

658. Galbarruli.

661. Galilee.

677.Gallinero de Cameros.

683. Gimileo.

696. Grañón.

700. Graphics.

722. Herce.

738. Herramelluri.

743. Hervías.

756. Hormilla.

769. Hormilleja.

775. Cameros Hornillos.

781. Moncalvillo ovens.

794. Huércanos.

808. Igea.

815. Camel's jelly.

820. Laguna de Cameros.

836. Lagunilla del Jubera.

867. Ledesma de la Cogolla.

873. Leiva.

889. Leza de Río Leza.

913. Lights.

928. Manjarrés.

934. Mansilla de la Sierra.

949. Manzanares de Rioja.

952. Matute.

965. Medrano.

987. Munilla.

1004. Water Wall.

1011. Wall in Cameros.

1032. Nalda.

1047. Navajún.

1063. Nestares.

1079. Nieva de Cameros.

1098. Ochanduri.

1085. Ocón.

1102. Ojacastro.

1119. Ollauri.

1124. Ortigosa de Cameros.

1130. Peuengos.

1145. Pedroso.

1158. Pinillos.

1183. Pradillo.

1196. Préjano.

1217. Rabanera.

1222. Rasillo de Cameros (El)

1238. Redal (El)

1269. Robres del Castillo.

1275. Rodezno.

1281. Sajazarra.

1308. San Millán de la Cogolla.

1315. San Millán de Yécora.

1320. San Román de Cameros.

1392.San Torcuato

1341. Santa Coloma.

1354. Santa Engracia del Jubera.

1367. Santa Eulalia Bajera.

1406. Santurde de Rioja.

1413. Santurdejo.

1434. Sojuela.

1449. Sorzano.

1452. Sotés.

1465. Soto in Cameros.

1471. Terroba.

1487. Tirgo.

1490. Tobía.

1503. Tormántos.

1531. Tower in Cameros.

1510. Torrecilla in Cameros.

1525. Torrecilla sobre Alessanco

1546. Torretalbo.

1559. Treviana.

1578. Tricio.

1584. Tudelilla.

1601. Uruñuela.

1618. Valdemadera.

1623. Cotton.

1639. Suction cup.

1644. Ventrosa.

1657. Viguera.

1660. Villalba de Rioja.

1676. Villalobar de Rioja.

1695. Villanueva de Cameros.

1709. Villar de Arnedo (El).

1716. Villar de Torre.

1721. Villarejo.

1737. Villarroya.

1742. Villarta-Quintana.

1755. Villavelayo.

1768. Villaverde de Rioja.

1774. Villoslada de Cameros.

1780. Vinegra de Abajo.

1793. Vinegra de Arriba.

1807. Zarrathon.

1814. Zarzosa.

1835. Zorraquín.

RELACCION of small municipalities in La Rioja