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

To encourage people to remain employed in rural areas

Regulations: Art. 32.8 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding its own taxes and ceded taxes

Amount of deduction

1,000 euros per taxpayer that meets the requirements indicated below.

Requirements for applying the deduction

  • That taxpayers have their habitual residence in a municipality of La Rioja.

  • That start a agricultural activity as self-employed worker from 1 January 2025.

    Attention : Self-employed collaborators and partners in commercial capital companies will not be considered self-employed workers.

    Nor will those who, in the two years immediately prior to the start date of the activity that serves as the basis for the deduction, have ceased to be self-employed in an agricultural activity be able to benefit.

Temporal scope of application of the deduction

The deduction results applicable in the year in which the agricultural activity begins and in the 2 years following the year in which the registration takes place provided that the residency and activity requirements are met during the 12, 24 and 36 months following the registration date, respectively.

If non-compliance with residence and/or activity requirements is due to death The taxpayer's deduction will be applicable and will not be considered a breach, therefore it will not entail the obligation of regularization for the heirs of the deceased.

It shall be understood by start of activity the date of registration in the special Social Security scheme.

Outstanding balances and order of application of the deduction

  • In the event that the taxpayer lacks sufficient regional quota to apply the full deduction in the period in which the right to its application arises, The amount not deducted may be applied in the following three until the total amount, if applicable, is exhausted. even if it does not generate the right to deduction in such exercises.

  • For these purposes, This deduction will be applied last. with respect to the other deductions on the total regional tax liability in force.

    In the event that amounts of the deduction generated in previous years but not yet applied coincide in future years with amounts generated in the current year The outstanding amounts from previous years will be applied first.thus giving priority to older acquired rights.