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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

From fees paid to professional agricultural organizations

Regulations: Art. 32.19 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding its own taxes and transferred taxes

Amount and maximum limit of the deduction

  • He 100 percent of the amounts paid to a professional agricultural organization in the concept of fees, whether they are registration, periodic or extraordinary.

    It must be an organization established under Law 19/1977, of April 1, on the regulation of the right of trade union association.

  • A maximum limit of 100 euros per year for each taxpayer that meets the requirements established for its enjoyment.

Requirement for the application of the deduction

The deduction will remain conditional to his documentary justification through certification, issued by the professional agricultural organization, of the fees paid annually.