10.14.12. For internet access costs for emancipated young people

Young people who sign an Internet access contract for their habitual residence during the year may deduct 30 percent of the annual expenses invoiced and paid to the supply companies.

Those young taxpayers who constitute single-parent family units or have their habitual residence in a municipality listed below may deduct 40 percent of the annual expenses for the payment of Internet supplies to the companies in the sector.

The concept of a single-parent family unit is included in the Personal Income Tax Law for cases of legal separation, or when there is no marital bond.

Conditions

• A taxpayer who has not turned 36 at the end of the tax period will be considered a young taxpayer.
• The taxpayer must own or lease the habitual residence. The concept of habitual residence, period of occupation and requirements for staying there, among others, will be those regulated in the Law of IRPF
• The contract must be signed at least 6 months before the tax accrual date (normally December 31) and must be maintained until at least that date.
• The owners of the contracts and the property may not be linked to any economic activity. None of the holders of the Internet access contract may apply the deduction when any of them carry out an economic activity in the home, even if it is also their habitual residence.
• The contract must be in the name of the taxpayer entitled to deduction.
• In the event that more than one taxpayer entitled to deduction lives in the same habitual residence, the deduction will be prorated among all of them.
• This deduction may be applied only once per dwelling and per taxpayer.
• The general taxable base subject to taxation does not exceed 18,030 euros in individual taxation or 30,050 euros in joint taxation, provided that the savings taxable base subject to taxation does not exceed 1,800 euros.

Completion

You must differentiate the amounts paid with the right to deduction. If the requirements to apply the 40 percent percentage are met, it will be indicated in the second enabled box and, if applicable, the municipality code must be indicated.

List of small municipalities in La Rioja

12. Abalos.

33. Aguilar del Rio Alhama.

48. Ajamil of Cameros.

70. Alcanadre.

99. Alesanco.

103. Aleson.

125. Cameros Almarza.

131. Angustian.

146. Anguiano.

159. Arenzana from Below.

162. Arenzana from Above.

178. Arnedillo.

197. Arrubal.

201.Ausejo.

223. Sulphur.

239. Badaran.

244. Baths.

257. Baths of Rioja.

276. Berceo.

282. Bergasa.

295. Bergasillas Lower Town.

309. Bezares.

316. Bobadilla.

321. Brieva de Cameros.

337. Briñas.

342. Briones.

355. Big head of Cameros.

374. Camprovín.

380. Channels of the Sierra.

393. Taps of Rio Tuerto.

407. White hair.

414. Cardenas.

435. Chestnut groves of Rioja.

440. Castroviejo.

453. Cellorigo.

488. Cidamón.

491. Cihuri.

504. Cirueña.

511. Peg.

526. Cordovín.

532. Corera.

547. Cornago.

550. Corporal.

563. Cuzcurrita from the Tirón River.

579. Daroca from Rioja.

 585. Enciso.

602. Stollo.

624. Foncea.

630. Fonzaleche.

658. Galbarruli.

661. Galilee.

677.Cameros Chicken Coop.

683. I moan.

696. Groats.

700. Record them.

722. Herce.

738. Herramelluri.

743. You were boiling.

756. Ant.

769. Little Ant.

775. Cameros stoves.

781. Moncalvillo ovens.

794. Orphans.

808. Igea.

815. Cameros milestone.

820. Cameros Lagoon.

836. Jubera Lagoon.

867. Ledesma de la Cogolla.

873. Leiva.

889. Leza of the Leza River.

913. Luminaries.

928. Delicacy.

934. Mansilla de la Sierra.

949. Apple orchards of Rioja.

952. Hoax.

965. Medrano.

987. Munilla.

1004. Wall of Waters.

1011. Wall in Cameros.

1032. Nalda.

1047. Navajun.

1063. Nestares.

1079. It snows in Cameros.

1098. Ochánduri.

1085. Or with.

1102. Ojacastro.

1119. Ollauri.

1124. Nettle of Cameros.

1130. Pazuengos.

1145. Pedroso.

1158. Pinillos.

1183. Pradillo.

1196. Prejano.

1217. Rabanera.

1222. Rasillo de Cameros (The)

1238. Redal (The)

1269. Castle Oaks.

1275. Rodezno.

1281. Sajazarra.

1308. The village of San Millan de la Cogolla is a small town in the province of Cuenca, ...

1315. Saint Millan of Yecora.

1320. Saint Roman of Cameros.

1392.Saint Torquatus

1341. Santa Coloma.

1354. Saint Engracia of Jubera.

1367. Saint Eulalia Lower.

1406. Santurce de Rioja.

1413. Santurdejo.

1434. Flake.

1449. Sorzano.

1452. Sotés.

1465. Soto in Cameros.

1471. Terror.

1487. Tirgo.

1490. Tobia.

1503. Storms.

1531. Tower in Cameros.

1510. Small tower in Cameros.

1525. Tower over Alesanco

1546. Torremontalbo.

1559. Treviana.

1578. Tricio.

1584. Tudelilla.

1601. Uruñuela.

1618. Valdemadera.

1623. Valgañón.

1639. Sucker.

1644. Ventrosa.

1657. Viguera.

1660. Villalba de Rioja.

1676. Villalobar de Rioja.

1695. Villanueva de Cameros.

1709. Villar de Arnedo (The).

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. Vineyard of Above.

1807. Zarraton.

1814. Brambleclaw.

1835. Fox.

List of small municipalities in La Rioja