La Rioja

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
By birth and adoption of children. For expenses in nursery schools, childcare centres or staff hired to care for children aged 0 to 3 years for taxpayers with habitual residence in small municipalities. For each minor under an emergency, temporary or permanent family care regime, or custody for adoption purposes. For each child aged 0 to 3 years of taxpayers who have their residence or move their residence to small municipalities in La Rioja and maintain it for a period of at least 3 consecutive years. For every child aged 0 to 3 years enrolled in nursery schools or early childhood education centres in any municipality in La Rioja. For expenses for hiring personnel to care for family members affected by Covid-19.	For the acquisition, construction or rehabilitation of habitual housing in small municipalities. For internet access expenses for emancipated young people. For expenses related to the supply of electricity and gas for domestic use by emancipated young people. For investment in the habitual residence of young people under 36 years of age. For leasing a habitual residence for taxpayers under 36 years of age. For amounts invested for the acquisition or construction of habitual housing for young people. For the acquisition or renovation of a second home in a rural area. For amounts invested during the year in rehabilitation works on habitual residences. For works to adapt habitual housing for people with disabilities.	For donations made to the Autonomous Community of La Rioja to alleviate the effects of COVID-19	For the purchase of new electric vehicles. For the purchase of non-assisted pedaling bicycles.