Autonomous Community of La Rioja
Taxpayers who in 2025 had their habitual residence in the territory of the Autonomous Community of La Rioja may 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
- To encourage people to remain employed in rural areas
- 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 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
- To promote physical exercise and sports practice
- Intended for ALS patients
- From fees paid to professional agricultural organizations
- Due to diagnosed celiac disease
- To mitigate the rise in interest rates on mortgage loans for the purchase of a primary residence
- 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"