10.14.7. For expenses in schools and children's centers
A deduction of 30 percent of expenses in nursery schools, children's centers or personnel hired to care for children up to three years of age may be applied, with a maximum limit of 600 euros per child.
Requirements:
-That the taxpayer establishes his/her residence, within the tax period, in one of the small municipalities listed below.
-That the taxpayer lives with the child under three years of age and has the right to apply the minimum for descendants.
-That the parent(s) carry out an activity on their own or as an employee outside the family home.
-That the minor is enrolled in a school or children's center in La Rioja, or the existence of a person with an employment contract and registration in the Social Security corresponding to household employees or similar is proven.
- That the general taxable base subject to tax does not exceed 18,030 euros in an individual return, or 30,050 in a joint return. Provided that the taxable base of the savings subject to tax does not exceed the amount of 1,800 euros.
List of municipalities of La Rioja with the right to deduction for acquisition and rehabilitation of habitual residence in small municipalities. The list comes in alphabetical order and preceded by the municipality code.
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.
COMPLETION
You must then indicate, for each child with the right to deduction, the amounts paid during the year, the NIF of the entity or caregiver, as well as the information of the parent who is entitled to the minimum for descendants.
Only in the case of death of one of the parents, you must indicate the date of death and the amount applied by him.
You must enter the corresponding municipality code.