Autonomous Community of La Rioja: Minimum amounts for disability of descendants

Regulations: Art. 31 bis of Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes.

The following amounts are established for the minimum for disability of descendants that must be applied by taxpayers residing in the territory of the Autonomous Community of La Rioja for the calculation of the autonomous tax:

Applicable amounts

• 3,300 euros per year for persons with a disability level equal to or greater than 33% and less than 65%.

• 9,900 euros per year for persons with a disability of 65% or more.

Note: The amount of the "assistance expenses" concept is not modified, so the increase for each descendant who proves needing help from third parties or reduced mobility, or a degree of disability equal to or greater than 65 percent will be 3,000 euros, an amount set in article 60.2 of the Law of IRPF