Autonomous Community of La Rioja

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

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

• 3,300 euros per year when the person has a disability level equal to or greater than 33% and less than 65%.

• 9,900 euros per year when the person has a disability of 65% or more.

The amount for the "care expenses" concept remains unchanged, so the increase for each dependent child who proves they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65 percent will be 3,000 euros, amount set in article 60.2 of the Law of IRPFABBR.