La Rioja

Due to personal and family circumstances	Relative to habitual residence	By donations and donations	Other deductible concepts
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.