Autonomous Community of La Rioja

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

Residents of the Autonomous Community of La Rioja will apply the following amounts as a minimum for disability of autonomous descendants:

• €3,300 per year when the person has a disability level equal to or greater than 33% and less than 65%.

• €9,900 per year when the person has a disability of 65% or more.

The amount of the "assistance expenses" concept is not modified, so the increase for each descendant who proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65% will be €3,000 , an amount set out in article 60.2 of the Personal Income Tax Law .