10,14,6. For purchase of a primary residence in small municipalities
Taxpayers can deduct 5% of the amounts paid in the purchase, renovation or construction of the main residence in small municipalities that are detailed below with a maximum limit of 452 euros per tax return.
Requirements
Only taxpayers who purchase, refurbish or start building their habitual residence from 1 January 2017 will be entitled to this deduction.
In order to apply the deduction, the requirements and conditions established in the Personal Income Tax Act must be met, in its current wording at 31 December 2012, on the status of the habitual residence and on what is understood as the acquisition of renovation and construction.
Other requirements: The taxpayer must have their habitual residence in the Autonomous Community of La Rioja, that the property is their main residence and that it is located in one of the municipalities that later reshape. The maximum base for this deduction will be 9,040 euros
Completion
In the window that appears, you must indicate the amounts invested with the right to deduction, as well as enter the municipality code that appears in the municipal relationship.
Relación de municipalities de La Rioja with the right to deduction for the acquisition of rehabilitation of a primary residence in small municipalities. The share is in alphabetical order and preceded by the municipality code.
12. ÁBalos.
33. Aguilar del Río Alhama.
48. Ajamil de Cameros.
70. Achieving.
99. Alesanco.
103. Alesón.
125. Almarza de Cameros.
131. Angustiana.
146. Anguiano.
159. Arenzana de Abajo.
162. Arenzana de Arriba.
178. Arnedillo.
197. Ararugbal.
201.Ausejo.
223. Azofra.
239. Badarán.
244. Bañares.
257. Bathrooms in Rioja.
276. Berceo.
282. Bergasa.
295. Bergasillas Bajera.
309. Bezares.
316. Bobadilla.
321. Brieva de Cameros.
337. Briñas.
342. Briones.
355. Cabezón de Cameros.
374. Camprovín.
380. Sierra channels.
393. Rio Tuerto canillas.
407. Reeds.
414. Cárdenas.
435. Castañares de Rioja.
440. Castroviejo.
453. Cellorigo.
488. Cidamón.
491. Cihuri.
504. Cirueña.
511. Clavijo.
526. Cordovín.
532. Corera.
547. Cornago.
550. Body.
563. Cuzcurrita de Río Tirón.
579. Daroca de Rioja.
585. Enciso.
602. Estollo.
624. Foncea.
630. Fonzaleche.
658. Galbarruli.
661. Galilee.
677.Gallinero de Cameros.
683. Gimileo.
696. Grañón.
700. Graphics.
722. Herce.
738. Herramelluri.
743. Hervías.
756. Hormilla.
769. Hormilleja.
775. Cameros Hornillos.
781. Moncalvillo ovens.
794. Huércanos.
808. Igea.
815. Camel's jelly.
820. Laguna de Cameros.
836. Lagunilla del Jubera.
867. Ledesma de la Cogolla.
873. Leiva.
889. Leza de Río Leza.
913. Lights.
928. Manjarrés.
934. Mansilla de la Sierra.
949. Manzanares de Rioja.
952. Matute.
965. Medrano.
987. Munilla.
1004. Water Wall.
1011. Wall in Cameros.
1032. Nalda.
1047. Navajún.
1063. Nestares.
1079. Nieva de Cameros.
1098. Ochanduri.
1085. Ocón.
1102. Ojacastro.
1119. Ollauri.
1124. Ortigosa de Cameros.
1130. Peuengos.
1145. Pedroso.
1158. Pinillos.
1183. Pradillo.
1196. Préjano.
1217. Rabanera.
1222. Rasillo de Cameros (El)
1238. Redal (El)
1269. Robres del Castillo.
1275. Rodezno.
1281. Sajazarra.
1308. San Millán de la Cogolla.
1315. San Millán de Yécora.
1320. San Román de Cameros.
1392.San Torcuato
1341. Santa Coloma.
1354. Santa Engracia del Jubera.
1367. Santa Eulalia Bajera.
1406. Santurde de Rioja.
1413. Santurdejo.
1434. Sojuela.
1449. Sorzano.
1452. Sotés.
1465. Soto in Cameros.
1471. Terroba.
1487. Tirgo.
1490. Tobía.
1503. Tormántos.
1531. Tower in Cameros.
1510. Torrecilla in Cameros.
1525. Torrecilla sobre Alessanco
1546. Torretalbo.
1559. Treviana.
1578. Tricio.
1584. Tudelilla.
1601. Uruñuela.
1618. Valdemadera.
1623. Cotton.
1639. Suction cup.
1644. Ventrosa.
1657. Viguera.
1660. Villalba de Rioja.
1676. Villalobar de Rioja.
1695. Villanueva de Cameros.
1709. Villar de Arnedo (El).
1716. Villar de Torre.
1721. Villarejo.
1737. Villarroya.
1742. Villarta-Quintana.
1755. Villavelayo.
1768. Villaverde de Rioja.
1774. Villoslada de Cameros.
1780. Vinegra de Abajo.
1793. Vinegra de Arriba.
1807. Zarrathon.
1814. Zarzosa.
1835. Zorraquín.
Completion
You must indicate the amount paid during the financial year with the right to deduction in the authorized boxes, and indicate the municipality code according to the previous share.