10.14.13. For the supply of electricity and gas for domestic use for young people

Amount

• Young people who sign an electricity or gas supply contract for their habitual residence during the year will be able to deduct 15% of the annual expenses invoiced and paid to the supplying companies.

• The percentage will be 20% for those young taxpayers who have their habitual residence in one of the municipalities listed below.

• The percentage will be 25% for young taxpayers who constitute single-parent families.

Requirements and conditions

• A taxpayer who has not turned 36 at the end of the tax period will be considered a young taxpayer.

• The taxpayer must own or lease the habitual residence. The concept of habitual residence, period of occupation and requirements for staying there, among others, will be those regulated in the Law of IRPF

• During the year, the taxpayer must sign a gas or electricity supply contract for his or her habitual residence. A simple change of contract ownership or rate type is not valid.

• The supply contract must be signed at least 6 months before the tax accrual date (normally 31 December) and must be maintained at least until that date.

• The owners of the contracts and the property may not be linked to any economic activity. None of the holders of contracts for the supply of electricity and gas for domestic use will be able to apply the deduction when any of them carries out an economic activity in the home, even if it is also their habitual residence.

• The contract must be in the name of the taxpayer entitled to deduction.

• In the event that more than one taxpayer entitled to deduction lives in the same habitual residence, the deduction will be prorated among all of them.

• This deduction may be applied only once per dwelling and per taxpayer.

• The general taxable base subject to taxation does not exceed 18,030 euros in individual taxation or 30,050 euros in joint taxation, provided that the savings taxable base subject to taxation does not exceed 1,800 euros.

Completion

Depending on your situation, you will include the amounts paid with the right to deduction in one of the three boxes enabled in the program.

List of small municipalities in La Rioja

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 one-eyed Riio.

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's snowing 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.

1341. Santa Coloma.

1354. Saint Engracia of Jubera.

1367. Saint Eulalia Lower.

1392. Saint Torquatus.

1406. Santurce de Rioja.

1413. Santurdejo.

1434. Flake.

1449. Sorzano.

1452. Sotés.

1465. Soto in Cameros.

1471. Terror.

1487. Tirgo.

1490. Tobia.

1503. Storms.

1510. Small tower in Cameros.

1525. Tower over Alesanco

1531. Tower in Cameros.

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.