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Practical Income Manual 2021.

For internet access for emancipated young people

Regulations: Art. 32.9 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

  • 30 percent of the amount of annual expenses invoiced and paid to the supplying 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 Internet access 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.

    Note: Under no circumstances should Internet access contracts be linked to an economic activity.

  • 40 percent of the amount of the above expenses for those taxpayers in which, once the required conditions are met, 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 one 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, with the exception of 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 their habitual residence in one of the small municipalities of La Rioja that are listed in the section corresponding to 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 you can consult in its corresponding section.

  • When the circumstances required in the previous point do not occur during the entire tax period, the 40 percent percentage will be applicable to the amounts paid during the part of the same 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 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 registration contract must be signed, without the simple change of ownership of the contract or rate modality being valid.

  • The contract must be recorded 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 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 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.