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Practical manual for Income Tax 2022.

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, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes

Amount of deduction

100 euros per month for each child from 0 to 3 years old.

In the case of parents with the right to a deduction for the same offspring and who file individual returns, the amount will be prorated equally.

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 autonomous 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 the deduction begins.

    Exception: However, will not lose the right to the deduction when , despite the fact that said period has not elapsed, the taxpayer dies or circumstances occur that necessarily require a change of residence, such as marital separation, job transfer, obtaining a first job or a more advantageous job or other similar circumstances.

  • Only those children from 0 to 3 years old who entitle the taxpayer to apply the minimum per descendant will be taken into account.

    In the event of the death of a 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.

Note: To apply the deduction, these two circumstances must occur on the last day of each month: reside in one of the small municipalities referred to below and have a child aged 0 to 3 years with the right to a minimum for descendants.

Recorded in the declaration of the code corresponding to the municipality

Taxpayers must enter in box [1162] of Annex B.6 of the declaration, the code corresponding to the municipality in which the home is located, in accordance with the list of municipalities of La Rioja entitled to this deduction, which can be consulted in its corresponding section.

Loss of the right to the deduction made

Failure to comply with the above-mentioned requirements will force the taxpayer to return the deductions improperly made plus the corresponding late payment interest, by regularizing the income tax return for the year in which the non-compliance occurs.