Autonomous Community of La Rioja
- For birth or adoption of a child
- For the acquisition, construction or rehabilitation of habitual housing in small municipalities of La Rioja
- For expenses in nursery schools, children's centers or personnel hired to care for children from 0 to 3 years old for taxpayers who establish their habitual residence in small municipalities of La Rioja
- For each minor in emergency, temporary or permanent foster care or custody for adoption purposes
- For each child from 0 to 3 years old enrolled in schools or children's centers in any municipality of La Rioja
- Purchasing new electric vehicles
- For renting housing to young people (lessor's deduction)
- For internet access for emancipated young people
- For domestic supply of electricity and gas for emancipated young people
- For investment in the habitual residence of young people under 36 years of age
- For the amounts invested in rehabilitation works of the habitual residence
- For amounts invested in the acquisition or construction of habitual housing for young people
- For acquisition or rehabilitation of a second home in rural areas
- For works to adapt habitual housing in La Rioja for people with disabilities
- Annex: List of municipalities of La Rioja with the right to deduction: "For the acquisition, construction or rehabilitation of habitual housing in small municipalities of La Rioja”, “For expenses in nursery schools, children's centers or personnel hired to care for children from 0 to 3 years old for taxpayers with habitual residence in small municipalities of La Rioja”, “For internet access for emancipated young people” and “For domestic supply of electricity and gas for emancipated young people”
- Annex: List of municipalities of La Rioja with the right to deduction: "For acquisition or rehabilitation of a second home in rural areas"