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. Intended for ALS patients.	For the acquisition, construction or rehabilitation of habitual housing in small municipalities. For internet access for emancipated youth. For the supply of electricity and gas for domestic use to 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 amounts invested in rehabilitation works on habitual residences. For works to adapt habitual housing for people with disabilities. To mitigate the rise in interest rates on mortgage loans for the purchase of primary residences.	For donations to promote and encourage patronage development activities. For donations for the research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the Historical Heritage. For donations to cultural companies. By donation of cultural assets by their authors or creators and their heirs. For amounts allocated to research, conservation, restoration, rehabilitation or consolidation of assets that form part of the historical heritage.	For acquisition or rehabilitation of 2 homes in a rural area. For the purchase of non-assisted pedaling bicycles. To promote physical exercise and sports practice.