10.14.13. For Internet access for emancipated young people.
Taxpayers will be able to deduct 30 percent of the annual expenses for paying for Internet supplies to companies in the sector.
In the case of women, single people with dependent minors, or residents of one of the small municipalities that are realised at the end of this deduction, the percentage reduction will be 40 percent . Prorated by months if these conditions are only met in part of the year.
Conditions:
- That the taxpayer has the status of "emancipated young person", that is, one who has not turned 36 years of age at the end of the tax period.
- That the taxpayer signs an Internet access contract for his or her habitual residence during the year.
- That both the contract and the use of the service are not linked to an economic activity.
- The taxpayer must have the habitual residence under ownership or lease.
- The supply contract must be signed at least 6 months in advance of the tax accrual date (normally December 31) and must be maintained at least until said date.
- An Internet access registration contract must be signed, without the simple change of ownership of the contract or rate modality being valid. The contract must appear in the name of the taxpayer with the right to deduction
- In the event that more than one taxpayer with the right to deduction lives in the same habitual residence, it will be prorated among all of them.
This deduction may be applied only once per home and per taxpayer.
Completion:
You must differentiate the amounts paid with the right to deduction, if they meet the requirements to apply the 40 percent percentage, in the second box enabled for this purpose.
List of small municipalities of La Rioja
12. Abalos.
33. Aguilar del Río Alhama.
48. Ajamil de Cameros.
70. Alcanadre.
99. Alesanco.
103. Aleson.
125. Almarza de Cameros.
131. Anguiana.
146. Anguiano.
159. Arenzana de Abajo.
162. Arenzana de Arriba.
178. Arnedillo.
197. Arrubal.
201.Ausejo.
223. Sulfur
239. Badaran.
244. Baths.
257. Rioja Baths.
276. Berceo.
282. Bergasa.
295. Lower Bergasillas.
309. Bezares.
316. Bobadilla.
321. Brieva de Cameros.
337. Briñas.
342. Briones.
355. Cabezón de Cameros.
374. Camprovín.
380. Sierra Channels.
393. Riio one-eyed quills.
407. White hair.
414. Cardenas.
435. Chestnut groves of Rioja.
440. Castroviejo.
453. Cellorigo.
488. Cidamon.
491. Cihuri.
504. Cirueña.
511. Peg.
526. Cordovin.
532. Corera.
547. Cornago.
550. Corporal.
563. Cuzcurrita from Río Tirón.
579. Daroca from Rioja.
585. Enciso.
602. Estollo
624. Foncea.
630. Fonzaleche.
658. Galbarruli.
661. Galilee.
677.Cameros Chicken Coop.
683. Gimileo.
696. Groat.
700. Tax them.
722. Herce.
738. Herramélluri.
743. You boiled.
756. Hormilla.
769. Hormilleja.
775. Cameros stoves.
781. Moncalvillo ovens.
794. Orchards
808. Igea.
815. Cameros pull.
820. Cameros Lagoon.
836. Jubera Lagoon.
867. Ledesma de la Cogolla.
873. Leiva.
889. Leza of the Leza River.
913. Louvres.
928. Manjarrés.
934. Mansilla de la Sierra.
949. Rioja apple orchards.
952. Matute.
965. Medrano.
987. Munilla.
1004. Water Wall.
1011. Wall in Cameros.
1032. Nalda.
1047. Navajun.
1063. Nestares.
1079. It snows in Cameros.
1098. Ochánduri.
1085. Or with.
1102. Ojacastro.
1119. Ollauri.
1124. Cameros nettle.
1130. Pazuengos.
1145. Pedroso.
1158. Pinillos.
1183. Pradillo.
1196. Prejano.
1217. Rabanera.
1222. Rasillo de Cameros (El)
1238. Redal (The)
1269. Robres del Castillo.
1275. Rodezno.
1281. Sajazarra.
1308. San Millán de la Cogolla.
1315. San Millán de Yécora.
1320. San Román de Cameros.
1341. Santa Coloma.
1354. Santa Engracia del Jubera.
1367. Saint Eulalia Bajora.
1392. Saint Torquatus.
1406. Santurde de Rioja.
1413. Santurdejo.
1434. Sojuela.
1449. Sorzano.
1452. Sotes.
1465. Soto in Cameros.
1471. Terroba.
1487. Tirgo.
1490. Tobia.
1503. Tormantos.
1510. Torrecilla in Cameros.
1525. Tower over Alesanco
1531. Tower in Cameros.
1546. Torremontalbo.
1559. Treviana.
1578. Tritius.
1584. Tudelilla.
1601. Uruñuela.
1618. Valdemadera.
1623. Valgañón.
1639. Sucker.
1644. Ventrose.
1657. Viguera.
1660. Villalba de Rioja.
1676. Villalobar de Rioja.
1695. Villanueva de Cameros.
1709. Villar de Arnedo (El).
1716. Villar de Torre.
1721. Villarejo.
1737. Villarroya.
1742. Villarta-Quintana.
1755. Villavelayo.
1768. Villaverde de Rioja.
1774. Villoslada de Cameros.
1780. Viniegra from Below.
1793. Viniegra from Above.
1807. Zarratón.
1814. Brambleberry.
1835. Zorraquín.