10.14.12. For internet access for emancipated young people

Taxpayers will be able to deduct 30 percent of the annual expenses for paying for Internet supplies to companies in the sector.

In the case of women, single people with dependent minors, or residents of one of the small municipalities listed at the end of this deduction, the percentage reduction will be 40 percent .If these conditions are only met in part of the tax period, the 40% percentage will be applicable to the amounts paid during the part of the same in which any of them occur.

Conditions

That the taxpayer has the status of "emancipated young person", that is, one who has not turned 36 years of age at the end of the tax period.
That the taxpayer signs an Internet access contract for his or her habitual residence during the 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 ownership or lease.
The supply contract must be signed at least 6 months in advance of the tax accrual date (normally December 31) and must be maintained at least until said date.
An Internet access registration contract must be signed, without the simple change of ownership of the contract or rate modality being valid. The contract must appear in the name of the taxpayer with the right to deduction
In the event that more than one taxpayer with the right to deduction lives in the same habitual residence, it will be prorated among all of them.
This deduction may be applied only once per home and per taxpayer.

Completion

You must differentiate the amounts paid with the right to deduction, if they meet the requirements to apply the 40 percent percentage, in the second box enabled for this purpose.

12. Abalos.

33. Aguilar del Río Alhama.

48. Ajamil de Cameros.

70. Alcanadre.

99. Alesanco.

103. Aleson.

125. Almarza de Cameros.

131. Anguiana.

146. Anguiano.

159. Arenzana de Abajo.

162. Arenzana de Arriba.

178. Arnedillo.

197. Arrubal.

201.Ausejo.

223. Sulfur

239. Badaran.

244. Baths.

257. Rioja Baths.

276. Berceo.

282. Bergasa.

295. Lower Bergasillas.

309. Bezares.

316. Bobadilla.

321. Brieva de Cameros.

337. Briñas.

342. Briones.

355. Cabezón de Cameros.

374. Camprovín.

380. Sierra Channels.

393. One-eyed River taps.

407. White hair.

414. Cardenas.

435. Chestnut groves of Rioja.

440. Castroviejo.

453. Cellorigo.

488. Cidamon.

491. Cihuri.

504. Cirueña.

511. Peg.

526. Cordovin.

532. Corera.

547. Cornago.

550. Corporal.

563. Cuzcurrita from Río Tirón.

579. Daroca from Rioja.

585. Enciso.

602. Estollo

624. Foncea.

630. Fonzaleche.

658. Galbarruli.

661. Galilee.

677.Cameros Chicken Coop.

683. Gimileo.

696. Groat.

700. Tax them.

722. Herce.

738. Herramélluri.

743. You boiled.

756. Hormilla.

769. Hormilleja.

775. Cameros stoves.

781. Moncalvillo ovens.

794. Orchards

808. Igea.

815. Cameros pull.

820. Cameros Lagoon.

836. Jubera Lagoon.

867. Ledesma de la Cogolla.

873. Leiva.

889. Leza from Río Leza.

913. Louvres.

928. Manjarrés.

934. Mansilla de la Sierra.

949. Rioja apple orchards.

952. Matute.

965. Medrano.

987. Munilla.

1004. Water Wall.

1011. Wall in Cameros.

1032. Nalda.

1047. Navajun.

1063. Nestares.

1079. Cameros snows.

1098. Ochánduri.

1085. Or with.

1102. Ojacastro.

1119. Ollauri.

1124. Cameros nettle.

1130. Pazuengos.

1145. Pedroso.

1158. Pinillos.

1183. Pradillo.

1196. Prejano.

1217. Rabanera.

1222. Rasillo de Cameros (El)

1238. Redal (The)

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.Saint Torquatus

1341. Santa Coloma.

1354. Santa Engracia del Jubera.

1367. Saint Eulalia Bajora.

1406. Santurde de Rioja.

1413. Santurdejo.

1434. Sojuela.

1449. Sorzano.

1452. Sotes.

1465. Soto in Cameros.

1471. Terroba.

1487. Tirgo.

1490. Tobia.

1503. Tormantos.

1531. Tower in Cameros.

1510. Torrecilla in Cameros.

1525. Tower over Alesanco

1546. Torremontalbo.

1559. Treviana.

1578. Tritius.

1584. Tudelilla.

1601. Uruñuela.

1618. Valdemadera.

1623. Valgañón.

1639. Sucker.

1644. Ventrose.

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. Viniegra from Below.

1793. Viniegra from Above.

1807. Zarratón.

1814. Brambleberry.

1835. Zorraquín.

List of small municipalities of La Rioja