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Form 100. Personal Income Tax Return 2023

10.14.23. To mitigate the rise in interest rates on mortgage loans for the purchase of a primary residence

Amount

15% of the amounts allocated during the year to paying interest on loans or mortgages intended to finance the acquisition of the habitual residence.

The rehabilitation and adaptation of housing due to disability is considered equivalent to acquisition under 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 from 1 January 2013.

  • The habitual residence is considered to be the building in which the taxpayer actually resides for the greatest number of days in the fiscal year.

  • When several taxpayers are entitled to apply the deduction for 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 deduction base will be 5,000 euros per year per habitual residence.

The amounts obtained by applying variable interest rate hedging instruments on 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.