Regional Tax Deduction for Descendants with Disabilities in La Rioja's IRPF

Procedure managed by Agencia Tributaria (La Rioja Regional Section) that provides access to: Direct tax credit of up to €300 annually applicable to the net tax liability of La Rioja's income tax return.

Requirements

• •Established tax residency in La Rioja
• •dependent child with a certified disability degree of at least 33%.

Steps to follow

1. 1Review the mandatory requirements and prepare the necessary public medical reports.
2. 2Access the competent authority: Agencia Tributaria (La Rioja Regional Section).
3. 3Submit the application by filling out the official form (online or in person).
4. 4Key tip for this step: Be sure to review the La Rioja Autonomous Community deduction section on the Renta Web digital platform before finalizing your tax return draft.

Required documents

• •Official clinical reports (Neuropediatrics / Psychiatry from the public health service).
• •Family Record Book (Libro de Familia) or birth certificate of the minor.
• •DNI / NIE of the minor (if available) and of the legal guardians.
• •Previous disability or dependency determinations (if applicable to the procedure).

Where to file it

Agencia Tributaria (Tramo Autonómico de La Rioja)

• •Telemático (Sede Electrónica)
• •Presencial (Oficinas de Registro / Ventanilla Única)