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Practical manual for Income Tax 2021.
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La Rioja

Due to personal and family circumstances

Relating to the habitual residence

For donations and gifts

Other deductible concepts

  • By birth and adoption of children.
  • For expenses in nursery schools, childcare centres or staff hired to care for children aged 0 to 3 years for taxpayers with habitual residence in small municipalities.
  • For each minor under an emergency, temporary or permanent family care regime, or custody for adoption purposes.
  • For each child aged 0 to 3 years of taxpayers who have their residence or move their residence to small municipalities in La Rioja and maintain it for a period of at least 3 consecutive years.
  • For every child aged 0 to 3 years enrolled in nursery schools or early childhood education centres in any municipality in La Rioja.
  • For expenses for hiring personnel to care for family members affected by Covid-19.
  • For the acquisition, construction or rehabilitation of habitual housing in small municipalities.
  • For internet access expenses for emancipated young people.
  • For expenses related to the supply of electricity and gas for domestic use by emancipated young people.
  • For investment in the habitual residence of young people under 36 years of age.
  • For leasing a habitual residence for taxpayers under 36 years of age.
  • For amounts invested for the acquisition or construction of habitual housing for young people.
  • For acquisition or rehabilitation of 2 homes in a rural area.
  • For amounts invested in rehabilitation works on habitual residences.
  • For works to adapt habitual housing for people with disabilities.
  • For donations to promote and encourage patronage development activities. Not applicable to taxpayers who died before 30-04-2021, except for donations made to the Autonomous Community of La Rioja to alleviate the effects of COVID-19.
  • For donations for the research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the 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.
  • By donation of cultural assets by their authors or creators and their heirs. Not applicable to taxpayers who died before 04-30-2021
  • For amounts allocated to research, conservation, restoration, rehabilitation or consolidation of assets that form part of the historical heritage. Not applicable to taxpayers who died before 04-30-2021
  • For the purchase of new electric vehicles.
  • For the purchase of non-assisted pedaling bicycles.