Annex: List of municipalities in 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, childcare centres or staff hired to care for children aged 0 to 3 years for taxpayers with habitual residence in small municipalities of La Rioja”"For each child from 0 to 3 years of taxpayers who have their residence or move it to small municipalities in La Rioja in the tax period and maintain it for a period of at least 3 consecutive years," “For internet access for emancipated young people”, “For domestic supply of electricity and gas for emancipated young people” and "For renting a habitual residence for taxpayers under 36 years of age"