La Rioja is close to 200,000 income tax returns per campaign and expects a similar volume in the Income Campaign 2025-2026open from April 8 to June 30. The Rioja regional catalog stands out for its commitment to young people who become independent, with specific deductions for the internet, household supplies, purchase and rental of housing, and for taxpayers from small municipalities, with various incentives linked to the establishment of the population in rural areas.
These deductions reduce the amount payable if the return is submitted, or increase the refund if it is returned.
To apply them, it is necessary to have fiscally resided in La Rioja during 2025, that is, to have spent time in the community more than 183 daysas explained on the Tax Agency website. The Treasury takes the habitual residence as a reference. It is advisable to keep invoices and receipts for each expense before confirming the declaration. All the regional deductions of La Rioja listed below are included in the Tax Agency manual.
By birth and adoption of children
The deduction is 600 euros for the first child, 750 euros for the second and 900 euros for the third and subsequent children. In multiple births or adoptions, an additional 60 euros are added for each child.
For the acquisition, construction or rehabilitation of habitual housing in small municipalities of La Rioja
The deduction is 5% of the amounts paid, with a maximum base of 9,040 euros and a limit of 452 euros. The purchase, rehabilitation or start of construction must have occurred from 2017. The Tax Agency publishes the list of municipalities entitled to this deduction on your website.
For expenses in nursery schools, early childhood education centers or personnel hired to care for children from 0 to 3 years old for taxpayers who establish their habitual residence in small municipalities of La Rioja
The deduction is 30% of the pre-registration, registration, attendance and food expenses, with a limit of 600 euros per minor. The general taxable base cannot exceed 18,030 euros in an individual declaration or 30,050 euros jointly, and the taxable savings base cannot exceed 1,800 euros. The list of included municipalities is available in the Tax Agency website.
For each minor in emergency, temporary or permanent foster care or custody for adoption purposes
The deduction is 300 euros for each minor who has lived with the taxpayer for 183 days or more during the year, and 150 euros if the cohabitation was more than 90 days and less than 183.
For each child from 0 to 3 years of age of taxpayers who have their residence or move it to small municipalities of La Rioja in the tax period and maintain it for a period of at least 3 consecutive years
The deduction is 100 euros per month for each child from 0 to 3 years old. The obligation to maintain residence in the municipality is for at least three consecutive years from the transfer. The municipalities entitled to this deduction are included in the Annex of the Tax Agency.
For each child from 0 to 3 years old in nursery schools or early childhood education centers in any municipality of La Rioja
The deduction is 20% of the pre-registration, registration, attendance and food expenses, with a limit of 600 euros per year per minor. The general taxable base cannot exceed 18,030 euros in an individual declaration or 30,050 euros jointly, and the taxable savings base cannot exceed 1,800 euros.
For the acquisition of new electric vehicles
The deduction is 15% of the amounts paid for the purchase of a new electric vehicle whose value does not exceed 50,000 euros. The maximum amount is 300 euros, which is reduced to 225 euros in the case of electric motor-assisted pedal bicycles. He list of vehicles with the right to deduction It is available on the Treasury website.
To promote the establishment of the employed population in rural areas
The deduction is 1,000 euros for taxpayers who started an agricultural activity as self-employed workers in 2025. It is applicable in the exercise of the beginning of the activity and in the following two, as long as the requirements that give access to it are maintained.
For Internet access for emancipated young people
The deduction is 30% of the annual expenses on internet access contracts for the habitual residence signed by taxpayers under 36 years of age. The percentage rises to 40% for single-parent units and for those who reside in small municipalities of La Rioja included in the treasury annex. The general taxable base cannot exceed 18,030 euros in an individual declaration or 30,050 euros jointly, and the taxable savings base cannot exceed 1,800 euros.
For the supply of electricity and gas for domestic use for emancipated young people
The deduction is 15% of the annual expenses on electricity or gas supply contracts for the habitual residence of taxpayers under 36 years of age. It rises to 20% for those residing in small municipalities of La Rioja and 25% for single-parent units. The general taxable base cannot exceed 18,030 euros in an individual declaration or 30,050 euros jointly, and the taxable savings base cannot exceed 1,800 euros.
For investment in the habitual residence of young people under 36 years of age
The deduction is 15% of the amounts paid for the purchase, rehabilitation or construction of the habitual residence, with a maximum base of 9,000 euros. The acquisition or rehabilitation must have started from 2013. The general taxable base cannot exceed 18,030 euros in an individual declaration or 30,050 euros jointly, and the taxable savings base cannot exceed 1,800 euros.
For renting a habitual residence for taxpayers under 36 years of age
The deduction is 10% of the amounts paid in rent, with a limit of 300 euros. For taxpayers who reside in small municipalities of La Rioja, the percentage rises to 20% and the limit to 400 euros. The general taxable base cannot exceed 18,030 euros in an individual declaration or 30,050 euros jointly, and the taxable savings base cannot exceed 1,800 euros.
For the acquisition of unassisted pedal bicycles
The deduction is 15% of the purchase price, with a limit of 50 euros per vehicle and a maximum of two vehicles per family unit.
For the amounts invested in rehabilitation works of the habitual residence
The deduction is 2% of the amounts paid in general. It rises to 5% for taxpayers under 36 years of age and to 7% when the general taxable base does not exceed 18,030 euros in an individual declaration or 30,050 euros jointly and the taxable base of savings does not exceed 1,800 euros.
For amounts invested in the acquisition or construction of habitual housing for young people
The deduction is 3% of the amounts paid for taxpayers under 36 years of age and 5% when the general taxable base does not exceed 18,030 euros in an individual declaration or 30,050 euros jointly and the taxable base of savings does not exceed 1,800 euros.
For acquisition or rehabilitation of a second home in rural areas
The deduction is 8% of the amounts paid, with a maximum limit of 450.76 euros per year. Both the purchase and the rehabilitation works must have started before 2013 and, in the case of new construction, have been completed before 2017. The Tax Agency publishes the list of rural municipalities entitled to this deduction on your website.
For works to adapt habitual housing in La Rioja for people with disabilities
The deduction is 15% of the amounts paid, with a maximum base of 9,040 euros. The works must have started before 2013 and completed before 2017.
For irrevocable donations, pure and simple in matters of patronage
La Rioja establishes four types of deduction with a joint limit of 30% of the full regional quota:
- 15% of the amounts donated for activities to promote patronage, with a limit of 500 euros.
- 15% of donations for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the Historical Heritage of La Rioja, with a limit of 500 euros.
- 20% of donations to cultural companies, with a limit of 500 euros.
- 20% for donation of cultural assets by their authors, creators or heirs, with a limit of 500 euros.
For amounts destined for research, conservation, restoration, rehabilitation or consolidation of assets that are part of the historical heritage of La Rioja
The deduction is 15% of the amounts allocated, with a maximum limit of 500 euros.
To promote physical exercise and sports practice
The deduction is 30% of the expenses of the taxpayer, their spouse and the people who qualify for the personal and family minimum in gyms, sports facilities, entities registered in the La Rioja Sports Registry, classes for the practice of sports or physical education and Rioja federative licenses. The percentage rises to 100% for people over 65 years of age or with a disability of 33% or more. The maximum limit is 300 euros per year.
Destined for ALS patients
The deduction is 50% of the expenses related to the diagnosis and treatment of the illness of the taxpayer, his or her spouse and the people who qualify for the personal and family minimum, with a limit of 2,000 euros per year.
From fees paid to professional agricultural organizations
The deduction is 100% of the fees paid to professional agricultural organizations, with a maximum of 100 euros per taxpayer.
Due to diagnosed celiac disease
The deduction is 250 euros for each family member diagnosed with celiac disease.
To alleviate the rise in interest on mortgage loans intended for the acquisition of a primary residence
The deduction is 15% of the interest paid in the financing of the primary residence acquired from 2013 onwards, with a maximum annual base of 5,000 euros.