10.14.4. For the acquisition or rehabilitation of a second home in a rural area

Amount

8% with an annual limit of 450.76 euros, of the amounts that they allocate to the construction, expansion, acquisition or rehabilitation of the home that constitutes their second residence in the municipalities of La Rioja that are listed in the Annex to article 3 of Law 6/2015, of the Autonomous Community of La Rioja, provided that said municipality is different from that of their habitual residence.

Requirements and conditions

• The taxpayer must be entitled to the state deduction for investment in a primary residence, that is, the deduction will not be applicable when the acquisition of the residence or the renovation works have taken place after 31 December 2012.

• Only taxpayers who purchased a second home in a rural area before 1 January 2013 or paid sums for the renovation of the same before that date will be entitled to this deduction, provided that the works were completed before 1 January 2017.

• Only one home other than the taxpayer's habitual residence may benefit from this deduction.

• The concepts of construction, expansion, rehabilitation and elements that make up the basis of the deduction, as well as the verification of the financial situation at the end of the tax period, are subject to the same requirements that are generally established in the Tax Law.

• 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.

Limits

The maximum annual base for regional deductions for the purchase of housing and second homes in rural areas will be the amount resulting from reducing the sum of 9,040 euros by the amounts that constitute the basis for the taxpayer's deduction for investment in primary residence contemplated in state tax regulations.

For these purposes, when considering the basis for the general deduction, the deduction that corresponds, where applicable, to adaptation works or installations carried out by persons with disabilities as referred to in article 68.1.4 of the Personal Income Tax Law will not be taken into account.

Furthermore, these regional deductions for the purchase of a home 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, in accordance with article 70 of the Personal Income Tax Law.

Completion

The window will reflect the amounts paid by the holder of the declaration that give the right to the deduction, taking into account the limitations indicated in the "deduction basis" section.

In the case of marriage and if the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be reflected. 

You must also select the municipality in which the home is located. For these purposes, the program will reflect the code that corresponds to the selected municipality. 

List of municipalities in La Rioja with the right to a deduction for the acquisition or rehabilitation of a second home in rural areas (Annex to Law CA6/2015)

12. Abalos.

27. Agoncillo

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.

260. Tobia River Baths.

276. Berceo.

282. Bergasa and Carbonera.

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.Reeds

414. Cardenas.

429. Casalarreina.

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.

598. Train

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.

990. Murillo of the Leza River.

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.

1177. Pradejón.

1183. Pradillo.

1196. Prejano.

1217. Rabanera.

1222. Rasillo de Cameros (The)

1238. The Redal (The)

1243. Ribafrecha.

1269. Castle Oaks.

1275. Rodezno.

1281. Sajazarra.

1294. Saint Asensio.

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.

1341. Santa Coloma.

1354. Saint Engracia of Jubera.

1367. Saint Eulalia Lower.

1392. Saint Torquatus.

1406. Santurce de Rioja.

1413. Santurdejo.

1428. Saint Vincent of Sonsierra.

1434. Flake.

1449. Sorzano.

1452. Sotés.

1465. Soto in Cameros.

1471. Terror.

1487.Tirgo.

1490. Tobia.

1503.Thunderstorms.

1510. Small tower in Cameros.

1525. Tower over Alesanco

1531.Tower in Cameros

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.