Autonomous Community of La Rioja
Taxpayers who in 2022 had their habitual residence in the territory of the Autonomous Community of La Rioja will be able to apply the following regional deductions.
- For birth or adoption of a child
- For the acquisition, construction or rehabilitation of habitual housing in small municipalities of La Rioja
- For expenses in nursery schools, early childhood education centers or personnel hired to care for children from 0 to 3 years old for taxpayers who establish their habitual residence in small municipalities of La Rioja
- 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 of La Rioja in the tax period and maintain it for a period of at least 3 consecutive years
- For each child from 0 to 3 years old in nursery schools or early childhood education centers in any municipality of La Rioja
- Purchasing new electric vehicles
- For internet access for emancipated young people
- For domestic supply of electricity and gas 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 the purchase of unassisted pedal cycles
- For the amounts invested in rehabilitation works of the habitual residence
- For amounts invested in the acquisition or construction of habitual housing for young people
- For acquisition or rehabilitation of a second home in rural areas
- For works to adapt habitual housing in La Rioja for people with disabilities
- For expenses for hiring personnel to care for family members affected by Covid-19
- For irrevocable donations, pure and simple in matters of patronage
- For amounts destined for research, conservation, restoration, rehabilitation or consolidation of assets that are part of the historical heritage of La Rioja
- Annex: List of municipalities of La Rioja with the right to deduction: "For the acquisition, construction or rehabilitation of habitual housing in small municipalities of La Rioja”, “For expenses in 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 of La Rioja”, "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", “For internet access for emancipated young people”, “For domestic supply of electricity and gas for emancipated young people” and "For renting a habitual residence for taxpayers under 36 years of age"
- Annex: List of municipalities of La Rioja with the right to deduction: "For acquisition or rehabilitation of a second home in rural areas"