The La Rioja farming tax deduction, worth €1,000 for people starting to work on their own account in agriculture, no longer exists: the Constitutional Court annulled it in ruling 63/2026, published in the BOE on 29 October 2026.
What changes for you today
If you planned to use this deduction in your tax return, do not count on it. The rest of the La Rioja deductions were not part of the case and stay as in our card on La Rioja regional tax deductions for the 2026 Renta. If you are starting as self-employed, also see the flat-rate fee for the self-employed.
What happened
In 2025 La Rioja approved, with Law 5/2025, a €1,000 deduction in the IRPF (the income tax of the Renta return) for people with their habitual residence in La Rioja who started a farming activity as self-employed. The central government challenged that rule before the Constitutional Court (appeal 3001-2026).
The ruling, dated 22 September 2026, sides with the government. Its reasoning: regions can only create deductions for personal and family circumstances, for non-business investments or for how income is spent, and this one was granted for starting an economic activity. It is the same approach as earlier rulings on self-employment deductions in other regions. The ruling also says that similar rules in other regions do not change this result: each would need its own review.
How it works now
The deduction was for people with habitual residence in La Rioja who started a farming activity on their own account and registered in Social Security. It gave €1,000 in the year of registration and could be repeated in the next two years if residence and activity continued. It did not require a particular nationality. Today that rule is annulled and does not apply.
What changes
Before: €1,000 deduction for starting a farming activity. Now: none. On what was already applied, the ruling says that cases where the taxpayer had already used the deduction when it was issued (22 September 2026) are not reviewed, and the tax authority cannot claim it back.
What happens next
There is no further step on this deduction: the ruling is already published. Whether La Rioja approves another rural support measure is up to the region; there is no date or text.
What you can do
- Remove this deduction from your 2026 Renta calculations.
- If you already applied it or have doubts about your case (for example, if you started the activity after the ruling), talk to a professional.
- For the deductions that remain, use our La Rioja card.
📍 Official source: ruling 63/2026 in the BOE.
General information, not a substitute for professional advice. Always check the official source.