10.14.9. For each child under 3 years of age of taxpayers who have their residence or move it to small municipalities

Amount of deduction

100 euros per month for each child from 0 to 3 years old.

Requirements

• The parent(s) must reside or move their habitual residence within the tax period to one of the small municipalities of La Rioja listed below.
• They must remain resident in these small municipalities for a continuous period of at least 3 years, counting from the month in which the right to the deduction begins. The right to the deduction will not be lost when, despite the aforementioned period not having elapsed, the taxpayer dies or circumstances occur that necessarily require a change of residence, such as marital separation, job transfer, obtaining a first job or a more advantageous job, or other similar circumstances.
• The taxpayer must be entitled to the minimum for descendants.
• To apply the deduction, these two circumstances must occur on the last day of each month: reside in one of the aforementioned municipalities and have a child aged 0 to 3 years with the right to a minimum for descendants.
• When both parents are entitled to the deduction and file individual tax returns, the amount of 100 euros per month will be shared equally between them.
• Failure to comply with the requirements will require the return of any deductions improperly made plus late payment interest, by regularization in the IRPF declaration for the year in which the failure occurs.

List of municipalities

12. Abalos.

33. Aguilar del Rio Alhama.

48. Ajamil of Cameros.

70. Alcanadre.

99. Alesanco.

103. Aleson.

125. Cameros Almarza.

131. Angustian.

146. Anguiano.

159. Arenzana from Below.

162. Arenzana from Above.

178. Arnedillo.

197. Arrubal.

201.Ausejo.

223. Sulphur.

239. Badaran.

244. Baths.

257. Baths of Rioja.

276. Berceo.

282. Bergasa.

295. Bergasillas Lower Town.

309. Bezares.

316. Bobadilla.

321. Brieva de Cameros.

337. Briñas.

342. Briones.

355. Big head of Cameros.

374. Camprovín.

380. Channels of the Sierra.

393. Taps of Rio Tuerto.

407. White hair.

414. Cardenas.

435. Chestnut groves of Rioja.

440. Castroviejo.

453. Cellorigo.

488. Cidamón.

491. Cihuri.

504. Cirueña.

511. Peg.

526. Cordovín.

532. Corera.

547. Cornago.

550. Corporal.

563. Cuzcurrita from the Tirón River.

579. Daroca from Rioja.

 585. Enciso.

602. Stollo.

624. Foncea.

630. Fonzaleche.

658. Galbarruli.

661. Galilee.

677.Cameros Chicken Coop.

683. I moan.

696. Groats.

700. Record them.

722. Herce.

738. Herramelluri.

743. You were boiling.

756. Ant.

769. Little Ant.

775. Cameros stoves.

781. Moncalvillo ovens.

794. Orphans.

808. Igea.

815. Cameros milestone.

820. Cameros Lagoon.

836. Jubera Lagoon.

867. Ledesma de la Cogolla.

873. Leiva.

889. Leza of the Leza River.

913. Luminaries.

928. Delicacy.

934. Mansilla de la Sierra.

949. Apple orchards of Rioja.

952. Hoax.

965. Medrano.

987. Munilla.

1004. Wall of Waters.

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. Nettle of Cameros.

1130. Pazuengos.

1145. Pedroso.

1158. Pinillos.

1183. Pradillo.

1196. Prejano.

1217. Rabanera.

1222. Rasillo de Cameros (The)

1238. Redal (The)

1269. Castle Oaks.

1275. Rodezno.

1281. Sajazarra.

1308. The village of San Millan de la Cogolla is a small town in the province of Cuenca, ...

1315. Saint Millan of Yecora.

1320. Saint Roman of Cameros.

1392.Saint Torquatus

1341. Santa Coloma.

1354. Saint Engracia of Jubera.

1367. Saint Eulalia Lower.

1406. Santurce de Rioja.

1413. Santurdejo.

1434. Flake.

1449. Sorzano.

1452. Sotés.

1465. Soto in Cameros.

1471. Terror.

1487. Tirgo.

1490. Tobia.

1503. Storms.

1531. Tower in Cameros.

1510. Small tower in Cameros.

1525. Tower over Alesanco

1546. Torremontalbo.

1559. Treviana.

1578. Tricio.

1584. Tudelilla.

1601. Uruñuela.

1618. Valdemadera.

1623. Valgañón.

1639. Sucker.

1644. Ventrosa.

1657. Viguera.

1660. Villalba de Rioja.

1676. Villalobar de Rioja.

1695. Villanueva de Cameros.

1709. Villar de Arnedo (The).

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. Vineyard of Above.

1807. Zarraton.

1814. Brambleclaw.

1835. Fox.

Completion

You must indicate the municipality code and additionally:

In section 1) the number of months in which each of the children entitles both parents to the deduction.

In section 2) the number of months in which each of the children entitles the deduction only to the holder.