10,14,13. For the supply of electricity and domestic gas for young people

Taxpayers can deduct 15% of annual expenses for paying gas and electricity supplies to companies in the sector.

In the case of women or residents of any of the small municipalities that are reactive at the end of this deduction, the percentage reduction will be 20%. Being repaid for months only if these conditions are met in part of the year.

The percentage will be 25% for those who are alone with minors under their care.

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 a contract for the supply of gas or electricity for their main residence during the financial year.
• That both contracts 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.
• A contract for registering an electric or gas meter must be signed, without the simple change of ownership of the contract or the rate modality 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

It must include the amounts paid with the right to deduction, in one of the three boxes set up in the program, depending on their personal situation, and the application of the deduction, at 15, 20 or 25%.

RELACCION of small municipalities in La Rioja

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. Tured-fried RIO cannelloni.

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 del 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 in 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.

1341. Santa Coloma.

1354. Santa Engracia del Jubera.

1367. Santa Eulalia Bajera.

1392. San Torcuato.

1406. Santurde de Rioja.

1413. Santurdejo.

1434. Sojuela.

1449. Sorzano.

1452. Sotés.

1465. Soto in Cameros.

1471. Terroba.

1487. Tirgo.

1490. Tobía.

1503. Tormántos.

1510. Torrecilla in Cameros.

1525. Torrecilla sobre Alessanco

1531. Tower in Cameros.

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.