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Form 100. Personal Income Tax Return 2023

10.14.2. For the amounts invested in the rehabilitation of habitual housing

Amount

  1. 2% of the amounts paid during the year for the rehabilitation of that home that, located in the Autonomous Community of La Rioja, constitutes or will constitute your habitual residence, provided that the requirements for being entitled to the state deduction for rehabilitation works on habitual residence are met.

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

    • In general: the 5%.

    • 7% when the general taxable base subject to taxation does not exceed 18,030 euros in individual taxation or 30,050 euros in joint taxation, provided that the savings taxable base subject to taxation does not exceed 1,800 euros. The taxable base limits will be controlled by the program.

Requirements and conditions

  • Only taxpayers who paid amounts prior to January 1, 2013 for renovation work on their habitual residence will be entitled to this deduction, provided that the work was completed before January 1, 2017.

    In any case, it will be necessary for the taxpayer to have applied the deduction for renovation of a habitual residence in a tax period accrued before January 1, 2013, unless the provisions of article 68.1.2 of Law 35/2016 on Personal Income Tax have been applied, regarding the limits on the application of the deduction for the acquisition or renovation of other previous habitual residences and for the generation of an exempt capital gain through reinvestment, which prevent the deduction for the renovation of the new one from being applied as long as certain amounts detailed in said article are not exceeded.

  • The concepts of habitual residence and rehabilitation will be those included in state regulations.

  • The maximum base for this deduction, together with that for adaptation works in habitual housing for people with disabilities, is set at 9,040 euros.

  • 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.

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

Completion

The window will reflect the amounts paid by the holder of the declaration that give rise to the deduction.