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Practical Income Manual 2020.

For domestic supply of electricity and gas for emancipated young people

Regulations: Art. 32.10 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes.

Amount and conditions for the application of the deduction

  • 15 percent of the amount of annual expenses invoiced and paid to supply companies when the following conditions are met:

    1. That the taxpayer is considered an "emancipated young person" for the purposes of this deduction, with this consideration being that taxpayer who has not reached 36 years of age at the end of the tax period .

    2. That the taxpayer signs during the year an electricity or gas supply contract for his habitual residence .

      For the home to be considered habitual, the requirements established in article 68.1.3.º of the Personal Income Tax Law must be met, in its current wording as of December 31, 2012; and in article 54 of the Personal Income Tax Regulations , and, in particular, in relation to the concept of habitual residence, period of occupancy and requirements for permanence in it, among others.

  • 20 per 100 of the amount of the above expenses for those taxpayers who, meeting the conditions required in the previous section, have their habitual residence in one of the small municipalities of La Rioja that are related to the end of the regional deductions of this Autonomous Community.

    Note: In the latter case, the taxpayer must enter in box [1205] of Annex B.5 of the declaration, the code corresponding to the small municipality in which the home is located, in accordance with the list of municipalities of La Rioja with the right to this deduction, which you can consult in its corresponding section .

  • 25 percent of the amount of the above expenses for those young taxpayers who constitute single-parent family units.
  • When the circumstances required in the previous section do not occur during the entire tax period, the percentage of 20 or 25 percent will be applicable to the amounts paid during the part of the period in which any of them occur.

Requirements for applying the deduction

Additionally, the following requirements must be met:

  • The taxpayer must have the habitual residence under ownership or lease.

    Compliance with the minimum period of permanence of three years required to consider the home as habitual residence is only required in the case of home ownership, not in the case of renting.

  • The contract(s) must be signed at least 6 months in advance of the tax accrual date and must be maintained at least until said date.

    An electricity or gas supply registration contract must be signed, without the simple change of ownership of the contract or rate modality being valid.

  • The contract(s) must be in the name of the taxpayer with the right to deduction.
  • In the event that more than one taxpayer entitled to the deduction lives in the same habitual residence, the same will be prorated among all of them .

  • This deduction may be applied only once per home and per taxpayer , regardless of the occupancy regime of the aforementioned home.

    In no case should the owners of the contracts and the home be linked to an economic activity. Thus, none of the holders of the electricity and gas supply contracts for domestic use will be able to apply the deduction when one of them carries out an economic activity in the home, even if it is also their habitual residence.

  • That the general taxable base subject to taxation according to article 50 of the Personal Income Tax Law does not exceed of the following quantities:

    • - 18,030 euros in individual declaration.
    • - 30,050 euros in joint declaration.

    Provided, furthermore, that the taxable base of savings subject to taxation according to article 50 of the Personal Income Tax Law does not exceed 1,800 euros .

    The amount of the general taxable base subject to taxation according to article 50 of the Personal Income Tax Law is reflected in box [0500] of the statement.

    For its part, the amount of the taxable base of the savings subject to taxation according to article 50 of the Personal Income Tax Law is the one reflected in box [0510] of the statement.