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Form 100. Personal Income Tax Return Declaration 2017

10.14.2. For the amounts invested in the rehabilitation of habitual housing

Taxpayers with habitual residence in the Autonomous Community of La Rioja may deduct:

2 % of the amounts paid during the year for the rehabilitation of that home that, located in the Autonomous Community of La Rioja, constitutes or will constitute your habitual residence, provided that the requirements for being entitled to the state deduction for rehabilitation works on habitual residence established in Transitional Provision 18 of Law 35/2006 of Personal Income Tax defined in section 4 are met.

YOUNG PEOPLE UNDER 36 YEARS OF AGE:

For young people who have not reached the age of 36 on the date the tax becomes due, the percentages will be as follows:

  1. In general: the 5%.

  2. The 7% when the general taxable base less the personal and family minimum does not exceed 18,030 euros in individual taxation or 30,050 euros in joint taxation, provided that the taxable base for savings less the excess of the personal and family minimum does not exceed 1,800 euros.

Important

Only those taxpayers mentioned in the previous points who have paid amounts prior to January 1, 2013 for renovation work on their habitual residence will be entitled to this deduction, provided that the work is completed before January 1, 2017. In any case, it will be necessary for the taxpayer to have applied the deduction for renovation of a habitual residence in a tax period accrued before January 1, 2013, unless the provisions of article 68.1.2 of Law 35/2016 on Personal Income Tax have been applied, regarding the limits on the application of the deduction for the acquisition or renovation of other previous habitual residences and for the generation of an exempt capital gain through reinvestment, which prevent the deduction for the renovation of the new one from being applied as long as certain amounts detailed in said article are not exceeded.

Completion

The window will reflect the amounts paid by the holder of the declaration that give the right to the deduction, taking into account the limitations indicated in the "deduction basis" section.

VERIFICATION OF THE ASSET SITUATION (art. 70 Law)

The application of the deduction for investment in housing will require 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 by at least the amount of the investments made, without taking into account the 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.