For each child from 0 to 3 years of age of taxpayers who have their residence or move it to small municipalities of La Rioja in the tax period and maintain it for a period of at least 3 consecutive years
Regulations: Art. 32.5 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes.
100 euros per month for each child from 0 to 3 years old.
In the case of parents with the right to deduction for the same descendant and who file individual returns, the amount will be prorated in equal parts.
Requirements and other conditions for the application of the deduction
That the taxpayer has his habitual residence or moves it during 2021 to one of the small municipalities of La Rioja that are listed at the end of the regional deductions of this Autonomous Community.
That said residence is maintained for a continuous period of at least 3 years counted from the month in which the right to deduction begins.
Exception: However, will not lose the right to the deduction when , despite the said period not having elapsed, the death of the taxpayer occurs or circumstances arise that necessarily require a change of residence, such as such as marital separation, job transfer, obtaining a first job or a more advantageous job or other similar ones.
Only those children from 0 to 3 years old that entitle the taxpayer to the application of the minimum per descendant will be taken into account.
In the event of the death of the child or parent, the deduction is not applicable for the month in which the death occurred, even if it occurred on the last day of the month.
Consignment in the declaration of the code corresponding to the municipality
Taxpayers must enter in box  of annex B.6 of the declaration, the code corresponding to the municipality in which the housing, in accordance with the list of municipalities of La Rioja with the right to this deduction, which you can consult in its corresponding section.
Loss of the right to the deduction made
Failure to comply with the aforementioned requirements will force the taxpayer to return the deductions improperly made plus the corresponding late payment interest, by regularizing the personal income tax return for the year in which the non-compliance occurs.