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Form 100. Personal Income Tax Declaration 2023

10.14.23. To alleviate the rise in interest on mortgage loans intended for the acquisition of a primary residence

Amount

15% of the amounts dedicated in the year to the payment of interest on loans or mortgage credits intended to finance the acquisition of a primary residence.

The rehabilitation and adaptation of the home due to disability is equated to the acquisition in the terms established in the Personal Income Tax Law.

Requirements and conditions

  • The deduction may be applied by taxpayers who have acquired their habitual residence in the territory of the Autonomous Community of La Rioja as of January 1, 2013.

  • The building in which the taxpayer effectively resides for the greatest number of days in the financial year is considered a habitual residence.

  • When several taxpayers have the right to apply the deduction with respect to the same habitual residence, each one will apply it for the amounts that they actually pay, although the maximum base of the deduction will be prorated equally among the number of taxpayers who actually apply the deduction.

Base

The maximum base of the deduction will be 5,000 euros per year per habitual residence.

The amounts obtained from the application of variable interest rate hedging instruments for mortgage loans will be deducted from the base.

Incompatibilities

This deduction is incompatible for the same taxpayer with the regional deductions "P for acquisition, construction or rehabilitation of habitual residence in small municipalities", "For investment in habitual residence of young people under 36 years of age" and with the deduction for investment in habitual residence regulated in the Personal Income Tax Law.

Completion

It will record the amount paid with the right to deduction and the number of people who apply the deduction.