- By birth and adoption of children.
- For expenses on nursery schools, children's centers or personnel hired to care for children from 0 to 3 years old for taxpayers with habitual residence in small municipalities.
- For each minor in emergency, temporary or permanent foster care, or custody for adoption purposes.
- For each child from 0 to 3 years of age of taxpayers who have their residence or move it to small municipalities in La Rioja and maintain it for a period of at least 3 consecutive years.
- For each child from 0 to 3 years old enrolled in nursery schools or early childhood education centers in any municipality of La Rioja.
- For expenses for hiring personnel to care for family members affected by Covid-19.
- For acquisition, construction or rehabilitation of habitual residence in small municipalities.
- For expenses for internet access for emancipated young people.
- For expenses for the supply of electricity and gas for domestic use for emancipated young people.
- For investment in the habitual residence of young people under 36 years of age.
- For renting a habitual residence for taxpayers under 36 years of age.
- For amounts invested for the acquisition or construction of habitual housing for young people.
- By acquisition or rehabilitation of 2 homes in rural areas.
- For the amounts invested in habitual residence rehabilitation works.
- For works to adapt habitual housing for people with disabilities.
- For donations for the promotion and stimulation of patronage-building activities. Not applicable to taxpayers who died before 04-30-2021, except for donations made to the Autonomous Community of La Rioja to alleviate the effects of COVID-19.
- For donations for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of Historical Heritage. Not applicable to taxpayers who died before 04-30-2021
- For donations to cultural companies. Not applicable to taxpayers who died before 04-30-2021.
- For donation of cultural assets by their authors or creators and their heirs. Not applicable to taxpayers who died before 04-30-2021
- For amounts destined for research, conservation, restoration, rehabilitation or consolidation of assets that are part of the historical heritage. Not applicable to taxpayers who died before 04-30-2021
- For the acquisition of new electric vehicles.
- For the acquisition of unassisted pedal bicycles.