10.14.9. for each child from 0 to 3 years old, residence in small municipalities
For each child from 0 to 3 years of age of taxpayers who have their residence or transfer it to small municipalities of La Rioja and maintain it for a period of at least 3 consecutive years, they will be entitled to a deduction of 100 euros monthly to offset the expense in nursery schools, children's centers or personnel hired to care for them.
Requirements;
- That the taxpayer has his habitual residence, or moves it in 2018 to one of the small municipalities of La Rioja that are listed at the end.
- That said residence is maintained for a continuous period of at least 3 years counted from the month in which the right to deduction begins. This right will not be lost even though said period has not elapsed, in the event of the taxpayer's death or circumstances that necessarily require a change of residence.
- Only children from 0 to 3 years old who qualify for the application of the minimum amount of descendants in this tax will be taken into account.
- To apply the deduction on the last day of each month, both circumstances must occur: having a child between 0 and 3 years old and residing in one of the mentioned municipalities.
Failure to comply with any of these requirements will force the deductions unduly made to be returned, plus the corresponding late payment interest.
Completion: First you must indicate the municipality code in which you have your habitual residence.
Next, and in the boxes provided for this purpose, the amounts paid as expenses must be entered for each child from 0 to 3 years old. The NIF to the person or entity to whom said amounts are paid, and indicate whether both parents have the right to the application of the minimum by descendants.
If one of the parents dies during the year, you must complete the box indicating the date of death of the deduction amounts applied in your return.
List of municipalities
List of municipalities of La Rioja with the right to deduction. 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.