La Rioja regional tax deductions 2026: birth, rent and small towns

In short: La Rioja regional tax deductions for the 2026 Renta are discounts that the Government of La Rioja lets you subtract from the regional part of IRPF, the income tax on the Renta return. They are for the year 2026, which is declared in the 2027 campaign, and they apply to people who are tax residents in La Rioja in 2026. The main ones: birth or adoption (€600, €750 or €900), nursery school for ages 0 to 3 (20%, up to €600), rent for under-36s (10%, up to €300) and sport (30%, up to €300). Small towns have more, for example €100 a month for each child aged 0 to 3. They only reduce your regional tax: if it is 0, they are not paid out.

In person or by representative? You do not need to go to an office. The deductions are applied in your Renta return, which is filed online with Renta WEB, identifying yourself with Cl@ve or an electronic certificate: Cl@ve and electronic certificate.

They only reduce the regional part of the tax. IRPF is split into a State part and a regional part. These deductions are subtracted only from the regional part (the cuota íntegra autonómica), and the result cannot go below 0 (art. 77 of the IRPF law). If your regional part is 0, you get nothing from them; if it is smaller than the deduction, only that amount is discounted and the rest is not paid. If IRPF was withheld from you, they can increase your refund, at most up to what was withheld. This is the opposite of the State deductions for maternity and for large family or disability, which the AEAT pays even if your tax is 0.

Who can apply them? First, you must be a tax resident in Spain in 2026: in general, spending more than 183 days of the year in the country (tax residence and the 183 days). Then the region matters: you are a resident of La Rioja if you spent more days of 2026 there than in any other region, counting temporary absences. Unless proven otherwise, the place of your main home counts (art. 72 of the IRPF law). Living in La Rioja on 31 December is not enough: if you arrived in autumn from another region, in 2026 you apply that region's deductions. The date of 31 December (the accrual date) does count for age and for the children living with you. If you lived in the Valencian Community, see its deductions.

How the income limits work. La Rioja does not use the taxable base but the general liquidable base (box 0500 of the Renta). That is the base after reductions such as pension plan contributions. In addition, the savings liquidable base (box 0510) cannot exceed €1,800. It is not your gross salary. The limits are all or nothing: if you go over, you lose the whole deduction.

• €18,030 individual and €30,050 joint, with savings up to €1,800: nursery school (including the small-town one), rent, young people's housing, internet, electricity and gas.
• No income limit: birth or adoption, €100 a month in small towns, foster care, sport, coeliac disease, housing in small towns, farming activity, electric vehicles and bicycles, ALS and donations.

The personal and family minimums are the State ones (a personal minimum of €5,550 in general). The exception is the disability minimum for children and other descendants, 10% higher: €3,300 with a degree of 33% or more and €9,900 with 65% or more.

Deductions for the 2026 Renta. We link the AEAT pages for the 2025 Renta: for 2026 the consolidated text of the law in the BOE keeps the same amounts, with a new list of small towns.

Children and family

• Birth or adoption (AEAT page). €600 for the first child, €750 for the second and €900 for the third and later ones, only in the year of birth or adoption. The child must live with you on 31 December. For multiple births or adoptions, €60 is added per child. According to the AEAT, all your children count for the order, whether or not they live with you. If the child lives with both parents and you file separately, each applies half; on a joint return, the full amount. If each parent has a different number of earlier children, each applies the amount that corresponds to them. No income limit.
• Nursery school for ages 0 to 3 (AEAT page). 20% of what you pay, net of subsidies, to a nursery school or early years centre in any municipality of La Rioja, up to €600 per child. Pre-registration and enrolment, attendance in standard and extended hours, and meals count. What your employer pays as exempt benefit in kind, for example with nursery vouchers, does not count. You must live with the child on 31 December and have the right to the minimum for descendants. In the year the child turns 3, costs up to the month before count. Limit: general liquidable base of €18,030 individual or €30,050 joint, with savings up to €1,800. If both parents are entitled and file separately, it is split in half.
• Family foster care of minors (AEAT page). €300 for each minor in emergency, temporary or permanent family foster care, or in guardianship with a view to adoption, formalised by La Rioja's authorities. The child must live with you 183 days or more in the year. If it is more than 90 days and fewer than 183, it is €150. Several short placements add up if together they exceed 90 days. It does not apply if you adopt the child that same year. If you file separately, each applies 50%. No income limit.
• Coeliac disease (AEAT page). €250 for each person in your family with diagnosed coeliac disease: you, your spouse and those who give you the right to the minimum for descendants or ascendants. You need a certificate from a practising doctor with the definitive diagnosis, their registration number, specialty and the dates of issue and diagnosis. If several taxpayers are entitled for the same person, it is split equally. No income limit.

Housing and young people

• Rent for your main home, under 36 (AEAT page). 10% of what you pay, net of subsidies, up to €300 per contract and year. It is 20%, up to €400, if the home is in a small town listed in Annex I of the law. You must be under 36 on 31 December; on a joint return, one spouse is enough. The home must be in La Rioja and you must live in it. You must hold a contract for which the transfer tax return (ITP and AJD) was filed. That year you cannot apply any home investment deduction. Limit: general liquidable base of €18,030 individual or €30,050 joint, with savings up to €1,800. Under community of property (gananciales) it is split in half even if the contract is in one name. If two people are entitled, the contract maximum is split. With contracts in a small town and elsewhere, the total does not exceed €400.
• Buying or renovating a home, under 36 (AEAT page). 15% of what you pay to buy or renovate your main home in La Rioja, with a maximum base of €9,000 a year. You must be under 36 on 31 December, and the purchase or works must be after 1 January 2013. Limit: €18,030 or €30,050, with savings up to €1,800.
• Internet for young people living on their own (AEAT page). 30% of the annual cost of internet at your main home, or 40% if you are a single-parent family or live in a small town of Annex I. It is for people under 36 at the end of the year, with an owned or rented home. The contract is from that year, in your name, signed at least 6 months before 31 December and still in force that day. Only once per home and taxpayer. It does not apply if an economic activity is carried out in the home. Limit: €18,030 or €30,050, with savings up to €1,800.
• Electricity and gas for young people living on their own (AEAT page). 15% of the annual electricity or gas bills of your main home. It is 20% in a small town of Annex I and 25% for a single-parent family. Same conditions as the internet deduction.

Small towns and rural areas

These are the towns and minor local entities in Annex I of the law. Since 2026 the new list of Law 9/2025 applies: according to its preamble, it was drawn up from municipalities with up to 300 registered inhabitants and, for the first time, includes minor local entities. What counts is whether your town is on the list, not its population. The 2026 list is shorter than the 2025 one: 30 municipalities left it, for example Nalda, Alcanadre, Anguiano, Briones and Uruñuela. Check it in Annex I of the BOE consolidated text. For several of these deductions you must enter the municipality code in the Renta.

• €100 a month for each child aged 0 to 3 (AEAT page). It is for people who live in a small town, or move to one during the year, and stay there at least 3 years in a row. Each month counts in which, on the last day, you live there and have a child aged 0 to 3 with the right to the minimum for descendants: up to €1,200 a year per child. If you file separately, it is split in half. If you leave before 3 years, you pay back what you deducted plus late-payment interest in the Renta for the year you leave. You do not pay it back in case of death or if the move is unavoidable, for example because of marital separation, a job transfer or a first or better job. No income limit.
• Nursery or carer for people who move to the town (AEAT page). It is 30% of what you pay a nursery school or early years centre, or a person hired to look after children aged 0 to 3, up to €600 per child. It is for people who settle in a small town during the year and still live there on 31 December. On that date you must live with the child and have the right to the minimum for descendants. The parents must work outside the home while the child is at school or with the carer. The child must attend a centre in La Rioja at least half-time, or the carer must have a contract and Social Security registration. Limit: €18,030 or €30,050, with savings up to €1,800. If both parents are entitled and file separately, it is split in half.
• Rent: 20%, up to €400 per contract.
• Young people's internet, electricity and gas: 40% and 20%.
• Buying, building or renovating your main home (AEAT page). 5% of what you pay in the year, up to €452 per return, with a maximum base of €9,040. The purchase, works or start of construction must be from 2017 or later. The main home rules of the 2012 State law apply. No income limit.
• Starting a farming activity (AEAT page). €1,000 if you live in any municipality of La Rioja and start a farming activity as self-employed, registered in 2025 or later (according to the AEAT). It applies in the year of registration and the two following years, if you keep the activity and residence for 12, 24 and 36 months. Collaborating family members and partners of trading companies do not qualify, nor does anyone who stopped self-employed farming in the 2 previous years. If your regional tax is not enough, the rest is applied in the 3 following years, but it is never paid out in cash. On a joint return, €1,000 for each entitled member.

Sport

• Physical exercise and sport (AEAT page). 30% of what you pay for gyms and sports facilities, bodies in La Rioja's Sports Register, sports classes and licences from La Rioja federations. Your costs count, as do your spouse's and those of people who give you the right to the personal and family minimum. It is 100% for people over 65 and people with a disability of 33% or more. Maximum €300 a year. The services must be from that year and in La Rioja, with a full invoice, not a simplified one. If several people are entitled, it is split. No income limit.

Others. There are more deductions: new electric vehicles (15%, up to €300, or €225 for e-bikes). While the State electric vehicle deduction exists, only vans, mopeds, tricycles and e-bikes count, not cars, motorbikes or quadricycles. Also non-electric bicycles (15%, up to €50), ALS (50% of costs, up to €2,000) and home adaptation works for a disability (only works paid before 2013). There are also deductions for dues to farmers' organisations (up to €100), donations and historic heritage (15% or 20%, up to €500). Full list: AEAT, regional deductions of La Rioja.

What changes in 2026

• The regional scale has been the same since 2024. Law 9/2025 created a mechanism to lower it if La Rioja's December inflation exceeds 3%. In December 2025 it was 2.6% (INE), so it does not apply in 2026.
• The same law created the coeliac disease deduction, with effect from 2025, and rewrote the list of small towns in Annex I: the list is shorter (30 municipalities leave it).
• The deduction for the rise in mortgage interest only existed in 2023, 2024 and 2025: it is no longer in the 2026 Renta.
• Birth, nursery school, rent and sport have the same amounts in 2026 as in 2025.
• Until 31 December 2026, changes with effect for 2026 can still be approved. If there are any, we will update this page.

Previous years: 2022 to 2025

The deductions of La Rioja for those years can be added if you paid regional tax that year: if your regional part was 0, there is nothing to recover with them. Amounts and requirements were not the same every year (for example, the mortgage interest rise deduction only existed in 2023, 2024 and 2025, and the coeliac disease deduction started in 2025). So each year must be checked in that year's Renta manual. The figures on this page are for 2026. For 2025 (the Renta filed in 2026) the amounts are the same, but with the previous list of small towns.

• A. You filed that year: that return is corrected (rectification) with Renta WEB for that year (AEAT, Renta for previous years); you do not file another one.
• B. You did not file: that year's Renta is filed late. If it is a refund there is no surcharge. If you were required to file, there may be a fixed fine of €100, or €200 if you first received a request from the AEAT (art. 198 of the General Tax Law). For people who were not required, we have not found an AEAT position. Details: Renta not filed.

Until when. The right to claim a refund expires after 4 years (art. 66 of the General Tax Law), counted from the day after the last day of each Renta's filing period (art. 67). By our calculation, the 2022 Renta can be claimed until 30.06.2027; the 2023 one until 01.07.2028; the 2024 one until 30.06.2029; and the 2025 one until 30.06.2030.

Before you claim: check your situation

A return for a year includes all your income for that year, not just the deduction. Answer these questions first:

1. Were you a tax resident in Spain that year? Each year counts separately: in general, more than 183 days in Spain (art. 9 of the IRPF law). If you arrived in 2022 after early July, you were most likely not resident that year.
2. In which region did you spend the most days that year? The deductions are that region's, not those of where you live today.
3. Individual or joint return? The limits change: €18,030 of general liquidable base individual and €30,050 joint.
4. Is your base below the limit? In La Rioja one euro too many loses you the whole deduction, and the savings base also cannot exceed €1,800.
5. Did you pay regional tax that year? If it was 0, these deductions return nothing to you; look at the State ones, which are paid out.
6. Did you have income outside Spain? For example, a FOP in Ukraine, a rental or remote work. It also goes in the return, and the result may turn into tax to pay. If the answer is yes or you are not sure, ask for an analysis of your case first.
7. Did you receive advances of the maternity or large family deduction (Modelos 140 and 143) or the child support supplement? They go in the same return: check the maternity and large family pages first.
8. Did you file the Renta that year? Yes: path A. No: path B.

How much, approximately

• Formula: a percentage of what you paid, up to the deduction's maximum (or the fixed amount), if you meet the income limit. What is discounted is at most your regional part of the tax (cuota íntegra autonómica).
• Example (our calculation): you are 28, file an individual return, your general liquidable base is €16,000 and you have no savings with a base over €1,800. You pay €500 a month in rent, €6,000 a year. You are below the €18,030 limit. Taking 10% of €6,000 gives €600, so the deduction is capped at €300. With La Rioja's scale and the personal minimum of €5,550, your regional part is about €928, and the deduction fits in full. With a base of €7,000 and the same rent, your regional part would be about €116: the deduction would fall to that figure and the rest would not be paid.

It is an approximate figure: the exact amount is known when you file the return or the rectification.

Other money the tax office may owe you. Maternity, large family or disability (paid even with 0 tax), withholding you did not get back and foreign pensions. All of it is here: How to claim a tax refund from previous years in Spain: 2022-2025.

Help to do it

• Free calculator for the 2026 Renta: our Spain tax calculator 2026 applies these La Rioja deductions: birth or adoption, nursery school for ages 0 to 3, rent for under-36s and sport. It does not calculate the small-town deductions of Annex I (higher rent and nursery amounts, €100 a month per child), young people's housing, internet, electricity and gas, foster care, coeliac disease or electric vehicles.
• For 2022 to 2025: the calculator of how much the tax office may refund you covers the State maternity, large family and disability deductions, not these regional ones.
• Guide «Your first Renta as a foreign resident». It is a PDF available on the page about the Renta return for foreign residents. It explains who must file, the first year and the 183 days, Renta WEB step by step, foreign income and late filing. The regional deductions it details are those of the Comunitat Valenciana.
• Full help. We review your situation for 2022 to 2025: La Rioja and State deductions, withholding and foreign pensions. We calculate an approximate amount and prepare a step-by-step instruction with screenshots for your case, with your figures. While you file, we support you by online chat. You file yourself: we never ask for your Cl@ve, electronic certificate, reference number or passwords. We cannot promise a refund or its amount: it depends on your case and on the AEAT, and the review may show there is nothing to recover or that tax is owed. Message @spain_asesor: we send you the price and terms by private message before any payment.

Official source: Law 10/2017 of La Rioja, on own and ceded taxes, consolidated in the BOE, articles 31 to 32 and Annex I, and IRPF law, arts. 72 and 77, BOE. Pages: AEAT, regional deductions of La Rioja in the 2025 Renta.

Informational only; check the official source and a professional for your specific case. Figures checked on 9 October 2026.