10,14,5. For investment in works to adapt the main residence
Persons with disabilities with a habitual residence, for tax purposes, in the Autonomous Community of La Rioja, can deduct 15% of the amounts paid in works of adaptation in the acquisition of that property, which, based in the Autonomous Community of La Rioja, constitutes or is going to be its habitual residence.
- Taxpayers must have purchased their primary residence before January 1, 2013, or paid amounts before that date for the construction of the same. In the latter case, except for the exceptional extensions provided for in the tax regulations in force at 31 December 2012, the works must end before the term of four years from the start of the investment, in accordance with the applicable deduction scheme in the event of the construction of a main residence. In any case, it will be necessary for the taxpayer to have made the deduction for investment in a primary residence in a tax period accrued before 1 January of 2013, unless the provisions of article 68,1 of the Personal Income Tax Act 35/2016, relating 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 for reinvestment , which prevent the practice of the deduction for the renovation of the new one, provided that certain amounts detailed in that article are not exceeded.
- The works and installations for adaptation must be certified by the corresponding technical report issued by the competent body in the area as necessary for accessibility and sensory communication that facilitate the decent and adequate development of people with disabilities.
- The maximum annual basis for this deduction, together with that of the renovation of a main residence, is 9,040 euros.
The window will show the amounts paid by the holder of the tax return that give entitlement to the deduction, taking into account the limitations indicated in the deduction base section.
In the event of marriage, and if the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be reflected. 100