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Form 100. 2019 Personal Income Tax return

10,14,2. For the amounts invested in the renovation of a primary residence

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

2% Of the amounts paid in the year in the renovation of that property, which is located in the Autonomous Community of la Rioja, set up or is going to be its habitual residence, provided that the requirements for entitlement to the State deduction for works of rehabilitation in a primary residence established in Transitional Provision 18 of Act 35/2006 on Personal Income Tax as defined in section .

Young people under 36 years old

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

  1. In general: 5%.

  2. 7% When the general net tax base subject to taxation does not exceed 18,030 euros in individual taxation or 30,050 euros in joint taxation, provided that the net tax base of the savings subject to taxation does not exceed 1,800 euros.


  •  Taxpayers who have paid amounts before 1 January 2013 for renovation work in the main residence will only be entitled, provided that they are completed before 1 January 2017. In any case, it will be necessary for the taxpayer to have made the deduction for renovation in a habitual residence in a tax period accrued before 1 of January 2013, unless the provisions of article 68,1 of the Personal Income Tax Act 35/2016, which is to the limits of the application of the deduction for the acquisition or renovation of other habitual residences above and for the generation of an exempt capital gain by reinvestment, which prevents the practice of the deduction for the renovation of the new investment, provided that certain amounts detailed in that article are not exceeded.
  • The concepts of primary residence and rehabilitation will be those included in the state standard.

  • The maximum basis for this deduction, together with that of works to adapt the main residence for people with disabilities, is 9,040 euros.

Checking the equity situation (art. 70 Act)

The application of the deduction for investment in property will require that the verified amount of the taxpayer's assets at the end of the period of the deposit exceeds value that would be verified at the beginning of the check at least in the amount of the investments made, without including interest and other financing expenses.

For these purposes, increases or decreases in value experienced during the tax period will not be counted for the equity elements that at the end of the period continue to form part of the taxpayer's assets


The window will show the amounts paid by the holder of the tax return that give entitlement to the deduction.