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Form 100. 2020 Personal Income Tax Return Declaration

10.14.9. For each child under 3 years of age of taxpayers who have their residence or move it to small municipalities

Deduction amount

100 euros monthly for each child from 0 to 3 years old.

Requirements

  • The parent(s) must reside or move their habitual residence within the tax period to one of the small municipalities of La Rioja listed below.
  • They must maintain residence in these small municipalities for a continuous period of at least 3 years, counted from the month in which the right to deduction begins. The right to deduction will not be lost when, despite the said period not having elapsed, the death of the taxpayer occurs or circumstances arise that necessarily require a change of residence, such as marital separation, job transfer, obtaining a first job or most advantageous employment or other similar ones.
  • The taxpayer must be entitled to the minimum for descendants.
  • To apply the deduction, these two circumstances must occur on the last day of each month: reside in one of the mentioned municipalities and have a child from 0 to 3 years old with the right to a minimum for descendants.
  • When both parents have the right to the deduction and file individual returns, the amount of 100 euros per month will be prorated equally between them.
  • Failure to comply with the requirements will force the deductions improperly made plus late payment interest to be returned, through regularization in the Personal Income Tax declaration of the year in which the non-compliance occurs.

List of municipalities

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.

Completion

You must indicate the municipality code and additionally:

In section 1) the number of months in which each of the children entitles both parents to the deduction.

In section 2) the number of months in which each of the children gives the right to the deduction only to the owner.