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Form 100. Personal Income Tax Return 2023

10.14.5. For amounts invested in works to adapt the habitual residence for people with disabilities

Amount

People with disabilities who habitually reside, for tax purposes, in the Autonomous Community of La Rioja, may deduct 15% of the amounts paid for adaptation works on that home which, located in the Autonomous Community of La Rioja, constitutes or will constitute their habitual residence. 

Requirements

  • Taxpayers must have acquired their habitual residence before January 1, 2013, or paid amounts prior to that date for its construction. In the latter case, except for the exceptional extensions contemplated in the tax regulations in force on 31 December 2012, the works must be completed within four years from the start of the investment, in accordance with the deduction regime applicable in the case of construction of a primary residence.

    In any case, it will be necessary for the taxpayer to have applied the deduction for investment in a habitual residence in a tax period accrued before January 1, 2013, unless the provisions of article 68.1.2 of Law 35/2006 on Personal Income Tax have been applied, regarding the limits on the application of the deduction for the acquisition or rehabilitation of other previous habitual residences and for the generation of an exempt capital gain through reinvestment, which prevent the deduction for the rehabilitation of the new one from being applied as long as certain amounts detailed in said article are not exceeded.

  • Adaptation works and installations must be certified by means of the corresponding technical report issued by the competent body in the matter as necessary for accessibility and sensory communication that facilitate the dignified and adequate development of people with disabilities.

  • The maximum annual base for this deduction, together with the deduction for the rehabilitation of a habitual residence, is set at 9,040 euros.

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 base 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.