10.14.15. For renting a main residence for persons under 36 years of age

Amount

• 10% of the non-subsidized amounts paid in the financial year, with an annual limit of €300 per lease contract, both in individual taxation and in general joint taxation.

• 20% of the non-subsidized amounts paid in the year, with an annual limit of €400 per rental contract, both in individual and joint taxation, provided that the habitual residence is located in one of the small municipalities listed below.

Requirements and conditions

• That the taxpayer has not reached 36 years of age on the date of accrual of the tax. In the case of joint taxation, the age requirement must be met by at least one of the spouses.

• That it is the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer and located in the territory of the Autonomous Community of La Rioja.

• That the taxpayer is the holder of a lease agreement for which the corresponding model for the tax on property transfers and documented legal acts has been submitted. In the case of married couples with a community property regime, the deduction will correspond to the spouses equally, even if the rental contract is in the name of only one of them.

• That the taxpayer is not entitled to any deduction for investment in primary residence during the same tax period.

• That 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.

• When two taxpayers are entitled to apply the deduction, the total amount, without exceeding the limit established by the lease contract, will be prorated equally in the declaration of each of them.

• The application of this deduction will be subject to documentary justification through a lease agreement, bank transfers, payment receipts or any other legally admissible evidence.

List of municipalities

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.

Completion

For each of the contracts, it will reflect the data corresponding to:

• Amount paid that gives right to the deduction

• Municipality

• The number of taxpayers entitled to the deduction

• The landlord's NIF or identification number in the country of residence if he/she does not reside in Spain

The program will transfer the data to Annex B8 of the declaration.