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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions

For the acquisition, construction or rehabilitation of habitual housing in small municipalities of La Rioja

Regulations: Art. 32.2 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding its own taxes and transferred taxes

Amount and maximum limit of the deduction

  • 5% of the amounts paid in fiscal year for the acquisition, rehabilitation or construction of the habitual residence in the small municipalities detailed below.

  • The maximum deduction limit applicable is 452 euros per declaration.

Requirements for applying the deduction

  • That the taxpayer has his habitual residence in the Autonomous Community of La Rioja .

  • That the taxpayer had acquired, rehabilitated or started construction of the home as of January 1, 2017 .

  • That the home constitutes the habitual residence of taxpayer .

    For said dwelling to have the status of habitual the requirements established in article 68.1.3.º of the Personal Income Tax Law , in its wording in force on 31 December 2012, must be met; and in article 54 the Income Tax Regulations, as amended on 31 December 2012, and in particular, with regard to the concept of habitual residence, period of occupancy and requirements for remaining therein, among others.

  • That the home is located in one of the small municipalities of La Rioja that are listed at the end of the autonomous deductions of this Autonomous Community.

Maximum deduction base

The maximum annual base of this deduction will be 9,040 euros

Other conditions for the application of the deduction

  • In order for said dwelling to be considered a habitual residence, the requirements established in article 68.1.3. of the Income Tax Law, as worded as of December 31, 2012, and in article 54 of the Regulation, as worded as of December 31, 2012, must be , and, in particular, with regard to the concept of habitual residence, period of occupation and requirements for staying there, among others.

  • The concepts of acquisition, construction and rehabilitation of habitual housing will be those defined in article 55 of the Regulation of IRPF , in its current version as of December 31, 2012.

  • In order to apply the deduction for investment in housing, regardless of the taxpayer who benefits from the measure, it is required that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value shown by its verification at the beginning of the same, at least by the amount of the investments made , without taking into account interest and other financing costs.

    For these purposes, increases or decreases in value experienced during the tax period by assets that at the end of the period continue to form part of the taxpayer's assets will not be computed, nor will the increase in assets obtained from taxable events subject to Inheritance and Gift Tax.

Incompatibility

This deduction is incompatible with the application of the regional deduction "To alleviate the rise in interest rates on loans used to finance primary residences."

Recorded in the declaration of the code corresponding to the municipality

Taxpayers must enter in box [1067] of Annex B.7 of the declaration, the code corresponding to the municipality in which the home is located, in accordance with the list of municipalities in La Rioja with the right to this deduction, which can be consulted in the corresponding section.