La Rioja

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
Birth and adoption of children. Expenses on nursery schools, childcare centres or staff hired to care for children aged 0 to 3 years for taxpayers with habitual residence in small municipalities. Fostering or custody of minors for adoption purposes. For every child aged 0 to 3 years enrolled in schools or childcare centres in any municipality of La Rioja.	Acquisition or construction of primary residence for young people. Acquisition or renovation of a second home in a rural area. Rehabilitation of habitual residence. Adaptation works for habitual housing for people with disabilities. Acquisition, construction or rehabilitation of primary residences in small municipalities. For renting housing to young people (landlord's deduction). Internet access for emancipated youth. Supply of electricity and gas for domestic use for emancipated young people. Investment in the primary residence of young people under 36 years of age.	No deductions approved	Acquisition of new electric vehicles.