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Practical manual for Income Tax 2020.

For works to adapt habitual housing in La Rioja for people with disabilities

Regulations: First transitional provision.d) Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes.

Amount of deduction

15% of the amounts paid for adaptation works on that home that, located in the Autonomous Community of La Rioja, constitutes or will constitute their habitual residence, provided that the taxpayers are considered to be persons with disabilities.

Requirements and other conditions for the application of the deduction

  • The same criteria required by the eighteenth transitional provision of the Law of the PIT for be entitled to the application of the transitional regime of the state deduction for renovation works in the habitual residence.

    Specifically:

    • Only taxpayers who have paid amounts for the execution of works and installations to adapt the habitual residence of disabled persons prior to January 1, 2013 will be entitled to this deduction, provided that the aforementioned works or installations are completed before January 1, 2017.

      In any case, it will be necessary for the taxpayer to have applied the deduction for investment in habitual residence in a tax period accrued before January 1, 2013, unless the provisions of article 68.1.2 of the Law of the PIT, in its current version as of December 31, 2012, relating to the limits of 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 prevents the application of the deduction for the acquisition of the new one as long as the amounts detailed in said article are not exceeded.

    • The aforementioned deduction is applied for the adaptation works of the habitual residence, understanding as such those defined in article 68.1.4 of the Law of PIT in the version in force on December 31, 2012.

  • Taxpayers must be legally considered a disabled person .

    The requirements established in article 72.1 of the Tax Regulations must be met and its accreditation must be carried out as provided for in said article.

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

  • The 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.