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Practical manual for Income Tax 2021.

For internet access for emancipated young people

Regulations: Art. 32.9 Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes.

Amount and conditions for the application of the deduction

  • 30% of the amount of annual expenses invoiced and paid to the supplier companies, when the following conditions are met:

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

    2. That taxpayer signs during the fiscal year an Internet access contract for his habitual residence .

      For the dwelling to be considered habitual the requirements established in article 68.1.3. of the Income Tax Law must be met, in its version in force on 31 December 2012; and in article 54 of the Personal Income Tax Regulations , and, in particular, with regard to the concept of habitual residence, period of occupation and requirements for staying there, among others.

    Note: In no case should Internet access contracts be linked to an economic activity.

  • 40% of the amount of the above expenses for those taxpayers in which, meeting the required conditions, any of the following circumstances occur:

    1. That they are young people who constitute single-parent family units .

    The single-parent family unit is defined in article 82.1.2 of the Personal Income Tax Law. That is, the family unit formed in cases of legal separation, or when there is no marital bond, by the father or mother and all the children who live with one or the other and meet the following requirements:

    1. Minor children, except those who, with the consent of their parents, live independently of them.

    2. Children of legal age who are legally incapacitated and subject to extended or renewed parental authority.

    2. Have your habitual residence in one of the small municipalities of La Rioja that are listed in the corresponding section at the end of the autonomous deductions of this Autonomous Community.

Note: In the latter case, the taxpayer must enter in box [1204] of Annex B.6 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 entitled to this deduction, which can be consulted in its corresponding section.

  • When the circumstances required in the previous point do not occur during the entire tax period, the percentage of 40% will be applicable to the amounts paid during the part of the period in which any of them occur.

Requirements for applying the deduction

In addition, the following requirements must be met:

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

    Compliance with the minimum period of three years required to consider the home as habitual is only required in the case of owned housing, not in the case of rented housing.

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

    An Internet access contract must be signed, and a simple change of contract ownership or rate type is not valid.

  • Contract must be in the name of 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 dwelling and per taxpayer , regardless of the occupancy regime of the aforementioned dwelling.

  • Under no circumstances should the owners of the contracts and the property be linked to an economic activity. Thus, none of the holders of the Internet access contract 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 the following amounts:

    • - 18,030 euros in individual declaration.

    • - 30,050 euros in joint declaration.

    Provided that, in addition, the taxable savings base 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 the one reflected in box [0500] of the declaration.

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