Autonomous Community of La Rioja

Regulations: Art. 31 bis Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes

Residents of the Autonomous Community of La Rioja will apply the following amounts as a minimum for disability of autonomous descendants:

• €3,300 annually when the person is a person with a degree of disability equal to or greater than 33% and less than 65%.

• €9,900 annually when it is a person with a degree of disability equal to or greater than 65%.

The amount of the concept "assistance expenses" is not modified, so the increase for each descendant who proves that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65% will be 3,000 € , amount established in article 60.2 of the Personal Income Tax Law .