Autonomous Community of La Rioja

General bonus of 75%

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

After the deductions and bonuses regulated by state regulations, the taxpayer will have the right to apply, on the resulting quota, a regional bonus of 75% of said quota, if it is positive.

This bonus will not apply if the resulting rate is zero.