10.14.27. To encourage people to remain employed in rural areas

Amount

1,000 euros.

In the case of joint taxation, the amount of 1,000 euros of deduction may be applied by each of the taxpayers who meet the requirements established for its enjoyment.

Requirements and conditions

• Taxpayers must have their habitual residence in a municipality of La Rioja.

• Taxpayers must start an agricultural activity as self-employed workers from January 1, 2025. The start of activity will be understood as the date of registration in the special Social Security scheme.

  Self-employed collaborators and partners in commercial capital companies will not be considered self-employed workers.

• Those who, in the two years immediately prior to the start date of the activity that serves as the basis for the deduction, have ceased to be self-employed in an agricultural activity will not be able to benefit from the deduction.

• The deduction will be applied in the declaration corresponding to the year in which the activity begins, provided that the residence and activity requirements are maintained for the twelve months following registration. Failure to comply with the residency and/or activity requirements will entail, except in the case of the taxpayer's death, the loss of the right to the deduction, and the taxpayer must therefore regularize the tax situation.

• The deduction will be extended to the declarations of the first and second year following the year in which the registration occurs, provided that the activity and residence requirements are maintained for the 24 or 36 months following the registration date, respectively.

• If the taxpayer does not have sufficient regional tax liability to apply the full amount of the deduction in the period in which the right to apply it arises, the amount not deducted may be applied in the following three periods until, if applicable, its total amount is exhausted.

Completion

If you are entitled to apply the deduction, you will tick the box provided for that purpose.