10.14.6. For the acquisition of a primary residence in small municipalities
Taxpayers may deduct 5 percent of the amounts paid in the fiscal year for the acquisition, rehabilitation or construction of the habitual residence in the small municipalities detailed below, with a maximum limit of 452 euros per declaration.
Requirements
- Taxpayers must purchase, renovate or begin construction of their primary residence as of January 1, 2017.
- The taxpayer must have his or her habitual residence in the Autonomous Community of La Rioja.
- The home must be your habitual residence and must be located in one of the municipalities listed below.
- The requirements and conditions established in the Personal Income Tax Law, in its current version as of December 31, 2012, regarding the habitual nature of the dwelling and what is understood as acquisition, rehabilitation and construction, must be met.
- 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.
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 list of municipalities.
List of municipalities in La Rioja with the right to deduction for the acquisition and rehabilitation of habitual housing in small municipalities. The list is in alphabetical order and preceded by the municipality code.
12. Abalos.
33. Aguilar del Rio Alhama.
48. Ajamil of Cameros.
70. Alcanadre.
99. Alesanco.
103. Aleson.
125. Cameros Almarza.
131. Angustian.
146. Anguiano.
159. Arenzana from Below.
162. Arenzana from Above.
178. Arnedillo.
197. Arrubal.
201.Ausejo.
223. Sulphur.
239. Badaran.
244. Baths.
257. Baths of Rioja.
276. Berceo.
282. Bergasa.
295. Bergasillas Lower Town.
309. Bezares.
316. Bobadilla.
321. Brieva de Cameros.
337. Briñas.
342. Briones.
355. Big head of Cameros.
374. Camprovín.
380. Channels of the Sierra.
393. Taps of Rio Tuerto.
407. White hair.
414. Cardenas.
435. Chestnut groves of Rioja.
440. Castroviejo.
453. Cellorigo.
488. Cidamón.
491. Cihuri.
504. Cirueña.
511. Peg.
526. Cordovín.
532. Corera.
547. Cornago.
550. Corporal.
563. Cuzcurrita from the Tirón River.
579. Daroca from Rioja.
585. Enciso.
602. Stollo.
624. Foncea.
630. Fonzaleche.
658. Galbarruli.
661. Galilee.
677.Cameros Chicken Coop.
683. I moan.
696. Groats.
700. Record them.
722. Herce.
738. Herramelluri.
743. You were boiling.
756. Ant.
769. Little Ant.
775. Cameros stoves.
781. Moncalvillo ovens.
794. Orphans.
808. Igea.
815. Cameros milestone.
820. Cameros Lagoon.
836. Jubera Lagoon.
867. Ledesma de la Cogolla.
873. Leiva.
889. Leza of the Leza River.
913. Luminaries.
928. Delicacy.
934. Mansilla de la Sierra.
949. Apple orchards of Rioja.
952. Hoax.
965. Medrano.
987. Munilla.
1004. Wall of Waters.
1011. Wall in Cameros.
1032. Nalda.
1047. Navajun.
1063. Nestares.
1079. It snows in Cameros.
1098. Ochánduri.
1085. Or with.
1102. Ojacastro.
1119. Ollauri.
1124. Nettle of Cameros.
1130. Pazuengos.
1145. Pedroso.
1158. Pinillos.
1183. Pradillo.
1196. Prejano.
1217. Rabanera.
1222. Rasillo de Cameros (The)
1238. Redal (The)
1269. Castle Oaks.
1275. Rodezno.
1281. Sajazarra.
1308. The village of San Millan de la Cogolla is a small town in the province of Cuenca, ...
1315. Saint Millan of Yecora.
1320. Saint Roman of Cameros.
1392.Saint Torquatus
1341. Santa Coloma.
1354. Saint Engracia of Jubera.
1367. Saint Eulalia Lower.
1406. Santurce de Rioja.
1413. Santurdejo.
1434. Flake.
1449. Sorzano.
1452. Sotés.
1465. Soto in Cameros.
1471. Terror.
1487. Tirgo.
1490. Tobia.
1503. Storms.
1531. Tower in Cameros.
1510. Small tower in Cameros.
1525. Tower over Alesanco
1546. Torremontalbo.
1559. Treviana.
1578. Tricio.
1584. Tudelilla.
1601. Uruñuela.
1618. Valdemadera.
1623. Valgañón.
1639. Sucker.
1644. Ventrosa.
1657. Viguera.
1660. Villalba de Rioja.
1676. Villalobar de Rioja.
1695. Villanueva de Cameros.
1709. Villar de Arnedo (The).
1716. Villar de Torre.
1721. Villarejo.
1737. Villarroya.
1742. Villarta-Quintana.
1755. Villavelayo.
1768. Villaverde de Rioja.
1774. Villoslada de Cameros.
1780. Viniegra from Below.
1793. Vineyard of Above.
1807. Zarraton.
1814. Brambleclaw.
1835. Fox.
Completion
You must indicate in the boxes provided the amount paid during the year with the right to deduction, and indicate the municipality code according to the previous list.