Regional Deduction Rules in La Rioja

✓ verified by Elena Garro  Accounting and Tax Specialist

Welcome to the La Rioja Regional Deductions guide for 2026.  La Rioja offers a range of tax advantages that can enhance your income tax refund. From rental deductions and family-related benefits to specific incentives for young entrepreneurs and investments in newly created entities, you'll find a variety of tax reliefs tailored to support different aspects of life and economic activity in La Rioja. By understanding and utilizing these deductions, you can significantly reduce your tax liabilities and optimize your financial planning. Dive into the specifics and learn how you can benefit today.

Birth or adoption

Depending on whether the child is your first or subsequent child, the deduction can be €600, €750, or €900 per child born in 2025.

In case the child born or adopted lives with both parents, the deduction will be prorated equally. 

Acquisition, construction, or rehabilitation of main residence in small municipalities

You can deduct 5% of the amounts spent on your main residence, with an annual cap of €452, for properties purchased after January 1, 2017 and as long as it is your main residence.

Expenses for kids under 3 years old

You can deduct 20% of nursery costs and in early childhood education centers for children up to 3 years old with a limit of €600 annually per child 

The deduction goes up to a  30% if you reside in a small municipality.

The sum of the bases cannot be higher than 18,030 euros in the individual taxation and 30,050 euros in the joint taxation for applying this deduction.

Foster care of minors

If you are fostering a minor and they have lived with you for more than 183 days within the year, you can deduct €300. If they lived with you between 90 and 183 days, the deduction is €150.

Children under 3 in small municipalities

If you reside or move to a small municipality and maintain residence for 3 consecutive years, you can deduct €100 for each child under 3 years old.

Purchase of new electric vehicles

You can deduct 15% of the cost of purchasing an electric vehicle with the following requirements:

• The vehicle can only be used for personal purposes (not affected to an economic activity)
• The vehicle value cannot be higher than 50,000 euros
• The vehicle must fall into one of these categories:
  • Vans or light goods vehicles (N1)
  • L1e mopeds
  • L2e tricycles
  • Bicycles with electric motor-assisted pedalling

The maximum deductible amount is 225 euros for bicycles and 300 euros for the rest of the vehicles.

To encourage people to remain employed in rural areas

If you start an agricultural business as a self-employed person on or after January 1st 2025 and have your main residence in a rural area in La Rioja, you can get a 1,000 euros deduction in your Renta report.

Utility bills for people under 36 years old

You can deduct electricity and gas expenses if you are under 36 years old, living on your own and have a contract for these utilities; you can get a 15% deduction of the amounts paid.

If you live in one of the small towns in La Rioja the deductions a 20% and in the case of single-parent familys the deduction is a 25%.

 In case of the internet, you can get a 30% deduction if you are under 36 years old, living on your own and a 40% in case of single pareents family and taxpayers living in small towns. 

Rental

If you have a rental contract for your main residence and are under 36 years old, you can deduct 10% of the amounts paid, up to €300 per contract.

If you are living in a small municipality, the deduction is a 20% with a limit of 400 euros.

Investment in the main residence for people under 36 years old

You can deduct a 15% of the amounts invested in the purchase, construction, extension or renovation of the main residence if you meet the following criteria:

• The house is in La Rioja and will be your main residence
• You are under 36 years old
• You purchased the house after January 2013
• The sum of the taxable bases is not higher than 18,030 euros in the individual taxation and 30,050 euros in the joint taxation. In any case, the savings base cannot exceed 1,800 euros.

Non-assisted pedal bicycles 

You can deduct 15% of the cost of purchasing unassisted pedal bicycles, up to €50 per bicycle, with a limit of 2 bicycles in the family unit.

Rehabilitation of the main residence

If you are under 36 years old, you can deduct 5% of the amounts invested in rehabilitation, increasing to 7% if your taxable bases are no more than €18,030 individually or €30,050 jointly. If you don't meet these conditions, you can still deduct 2% of the invested amounts, but only if you paid the amounts before January 1, 2013. The annual cap for this deduction is €9,040.

Acquisition or rehabilitation of second residence in rural areas

You can deduct 8% of the amounts spent on a single second residence, with an annual cap of €450.76, provided the residence was purchased before January 1, 2013.

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Adaptation of housing for disabled individuals

If you have a disability and have undertaken adaptation works on your residence, you can deduct 15% of the amounts spent, provided the residence was purchased before January 1, 2013 and if the adaptation works have been made before January 1, 2017.

Donations

• Donations for promoting patronage activities:
  You can deduct 15% of the amounts donated towards the promotion and stimulus of patronage activities, with a combined annual limit of €500.
  

• Donations for research, conservation, restoration, rehabilitation....of cultural heritage in La Rioja:
   You can deduct 15% of the amounts donated, with a combined annual limit of €500. 
  
  
• Donations to cultural companies or donations of cultural goods by authors and heirs:
   You can deduct 20% of the amounts donated, with a combined annual limit of €500. 
  
  

Funds for research, conservation, restoration, rehabilitation, or consolidation of Cultural Heritage

You can deduct 15% of the amounts dedicated to these purposes, with a maximum deduction of €500 per taxpayer per year.

Promotion of physical exercise and sports

You can deduct 30% of expenses on gym memberships and sports facilities, sports licensing fees, with a limit of €300 per year or 100% in the cases of over 65 years of age and people with disabilities in a degree equal to or greater than 33%.

Mitigation of mortgage interest rate increases

You can deduct 15% of the amounts allocated to the payment of interest, with a maximum annual base of €5,000.

Intended for ALS patients

You can deduct 50% of the amounts allocated to the payments related to the diagnosis and treatment of amyotrophic lateral sclerosis, with a maximum annual base of €2,000.

Due to celiac disease

 You can deduct €250 for each family member with a diagnosed celiac disease 

General Deductions

Check out the general deductions rules for Spain here → 

Take the hassle out of tax season with Xolo

At this point, you have a couple of options: 

1. Memorize all the information we've provided and file your tax return on your own, hoping everything goes smoothly. 
2. Gather your invoices for all of your deductible expenses as a freelancer, upload them to Xolo, and let our team of experts handle your VAT and income tax returns like the pros we are. 

Sign up to Xolo and let us help take the hassle out of tax season.