10.14.6. For acquisition of habitual residence carried out in small municipalities

Taxpayers may deduct 5 percent of the amounts paid in the year for the acquisition, rehabilitation or construction of the habitual residence in the small municipalities detailed below, with the limit maximum of 452 euros per declaration.

Requirements

Taxpayers must acquire, rehabilitate or begin construction of their habitual residence as of January 1, 2017.
The taxpayer must have his 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 wording as of December 31, 2012, must be met on the habitual nature of the home and on what is understood as acquisition, rehabilitation and construction.
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 period, at least by the amount of the investments made, without computing interest. and other financing expenses.

The maximum base of 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 of La Rioja with the right to deduction for acquisition and rehabilitation of habitual residence in small municipalities. The list comes in alphabetical order and preceded by the municipality code.

12. Abalos.

33. Aguilar del Río Alhama.

48. Ajamil de Cameros.

70. Alcanadre.

99. Alesanco.

103. Aleson.

125. Almarza de Cameros.

131. Anguiana.

146. Anguiano.

159. Arenzana de Abajo.

162. Arenzana de Arriba.

178. Arnedillo.

197. Arrubal.

201.Ausejo.

223. Sulfur

239. Badaran.

244. Baths.

257. Rioja Baths.

276. Berceo.

282. Bergasa.

295. Lower Bergasillas.

309. Bezares.

316. Bobadilla.

321. Brieva de Cameros.

337. Briñas.

342. Briones.

355. Cabezón de Cameros.

374. Camprovín.

380. Sierra Channels.

393. One-eyed River taps.

407. White hair.

414. Cardenas.

435. Chestnut groves of Rioja.

440. Castroviejo.

453. Cellorigo.

488. Cidamon.

491. Cihuri.

504. Cirueña.

511. Peg.

526. Cordovin.

532. Corera.

547. Cornago.

550. Corporal.

563. Cuzcurrita from Río Tirón.

579. Daroca from Rioja.

585. Enciso.

602. Estollo

624. Foncea.

630. Fonzaleche.

658. Galbarruli.

661. Galilee.

677.Cameros Chicken Coop.

683. Gimileo.

696. Groat.

700. Tax them.

722. Herce.

738. Herramélluri.

743. You boiled.

756. Hormilla.

769. Hormilleja.

775. Cameros stoves.

781. Moncalvillo ovens.

794. Orchards

808. Igea.

815. Cameros pull.

820. Cameros Lagoon.

836. Jubera Lagoon.

867. Ledesma de la Cogolla.

873. Leiva.

889. Leza from Río Leza.

913. Louvres.

928. Manjarrés.

934. Mansilla de la Sierra.

949. Rioja apple orchards.

952. Matute.

965. Medrano.

987. Munilla.

1004. Water Wall.

1011. Wall in Cameros.

1032. Nalda.

1047. Navajun.

1063. Nestares.

1079. Cameros snows.

1098. Ochánduri.

1085. Or with.

1102. Ojacastro.

1119. Ollauri.

1124. Cameros nettle.

1130. Pazuengos.

1145. Pedroso.

1158. Pinillos.

1183. Pradillo.

1196. Prejano.

1217. Rabanera.

1222. Rasillo de Cameros (El)

1238. Redal (The)

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.Saint Torquatus

1341. Santa Coloma.

1354. Santa Engracia del Jubera.

1367. Saint Eulalia Bajora.

1406. Santurde de Rioja.

1413. Santurdejo.

1434. Sojuela.

1449. Sorzano.

1452. Sotes.

1465. Soto in Cameros.

1471. Terroba.

1487. Tirgo.

1490. Tobia.

1503. Tormantos.

1531. Tower in Cameros.

1510. Torrecilla in Cameros.

1525. Tower over Alesanco

1546. Torremontalbo.

1559. Treviana.

1578. Tritius.

1584. Tudelilla.

1601. Uruñuela.

1618. Valdemadera.

1623. Valgañón.

1639. Sucker.

1644. Ventrose.

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. Viniegra from Below.

1793. Viniegra from Above.

1807. Zarratón.

1814. Brambleberry.

1835. Zorraquín.

Completion

You must indicate in the enabled boxes the amount paid during the year with the right to deduction, and indicate the municipality code according to the previous list.