Autonomous Community of La Rioja: Minimum amounts for disability of descendants
Regulations: Art. 31 bis of Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes.
The following minimum amounts are established for disability of descendants that taxpayers residing in the territory of the Autonomous Community of La Rioja must apply to calculate the regional tax:
3,300 euros annually when the person is a person with a degree of disability equal to or greater than 33 percent and less than 65 percent.
9,900 euros per year when the person is a person with a degree of disability equal to or greater than 65%.
Note: The amount of the concept "assistance expenses" is not modified, so the increase for each descendant who proves that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65 percent will be 3,000 euros, a fixed amount in article 60.2 of the Personal Income Tax Law