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Practical Income Manual 2022.

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. 
  • For donations for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of Historical Heritage.
  • For donations to cultural companies.
  • For donation of cultural assets by their authors or creators and their heirs.
  • For amounts destined for research, conservation, restoration, rehabilitation or consolidation of assets that are part of the historical heritage. 
  • For the acquisition of new electric vehicles.
  • For the acquisition of unassisted pedal bicycles.