For renting a habitual residence for taxpayers under 36 years of age
Regulations: Art. 32.12 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 limit of the deduction
1. In general
10 percent of the non-subsidized amounts paid in the year for the rental of the primary residence.
The maximum annual amount will be 300 euros per lease contract, both in individual and joint taxation.
2. For taxpayers residing in small municipalities
20 percent of the non-subsidized amounts paid in the year for the rental of the habitual residence, as long as the habitual residence is located in one of the small municipalities of La Rioja that are related to the end of the regional deductions of this Autonomous Community.
Note: In the latter case, the taxpayer must enter in box  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.
The maximum annual amount will be 400 euros per lease contract, both in individual and joint taxation.
Attention: s if there are contracts relating to homes located in small municipalities and others for homes located in other municipalities, the deductions relating to each one Of the types of contract, their respective limit will be applied (400 or 300 euros), and the total deduction applied may not exceed 400 euros, both in individual and joint taxation.
Requirements and other conditions for the application of the deduction
That the taxpayer has not reached 36 years of age on the date of accrual of the tax.
In the case of joint taxation, the age requirement must be met by at least one of the spouses.
That it involves the lease of the taxpayer's habitual residence, effectively occupied by the taxpayer and located in the territory of the Autonomous Community of La Rioja.
That the taxpayer is the owner of a lease contract for which the corresponding model of the tax on property transfers and documented legal acts has been presented.
In the case of marriages in community property, the deduction will correspond to the spouses in equal shares, even if the lease contract is recorded in the name of only one of them.
That the taxpayer does not have the right during the same tax period to any deduction for investment in primary 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:
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  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  of the statement.
When two taxpayers have the right to apply the deduction, the total amount, without exceeding the maximum limit established by the rental contract (400 euros for rental contracts for homes located in small municipalities and 300 euros for rental contracts for homes located in in other municipalities), it will be prorated equally in the declaration of each of them.
The practice of this deduction will be conditional on its documentary justification (whether through the lease contract and proof of bank transfers, payment receipts or any other evidence admitted by law).
Important: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for leasing" of Annex B.8 of the declaration model in which, in addition to the data necessary to quantify the deduction, the NIF / NIE of the landlord of the home and, if it exists, that of the second landlord; In your case, if you have submitted a NIF from another country, an X will also be marked.