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Practical Income Manual 2021.

For the amounts invested in rehabilitation works of the habitual residence

Regulations: First transitional provision.a) Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes.

Deduction amount

  • 5 percent of the amounts paid in the year when the following circumstances occur:

    1. That it be used for the rehabilitation of a home

    2. That the home, located in the Autonomous Community of La Rioja, constitutes or will constitute the habitual residence of the taxpayer

    3. That they are taxpayers who are considered "young", being understood as taxpayers who have not reached the age of 36 at the end of the tax period (usually December 31).

  • 7 percent of the amounts paid in fiscal year when, given the above circumstances, the taxpayer's general tax base is subject to to taxation, according to article 50 of the Personal Income Tax Law , n or exceeds of the following amounts:

    • 18,030 euros in individual declaration .

    • 30,050 euros in joint declaration .

    Provided, furthermore, that the taxable base of the savings subject to taxation, according to article 50 of the Personal Income Tax Law , is not exceeds 1,800 euros .

    The amount of the general taxable base subject to taxation according to article 50 of the Personal Income Tax Law is reflected in box [0500] of the statement.

    For its part, the amount of the taxable base of the savings subject to taxation according to article 50 of the Personal Income Tax Law is the one reflected in box [0510] of the statement.

  • 2 percent of the amounts invested in the year by the rest of the taxpayers (those aged 36 years or older at the time of end of the tax period) in the rehabilitation of that home that, residing in the Autonomous Community of La Rioja, constitutes or will constitute your habitual residence.

Important: The different percentages are incompatible with each other.

Requirements and other conditions for the application of the deduction

  • Only taxpayers who have paid amounts prior to January 1, 2013 for rehabilitation works on their habitual residence will be entitled to the deduction, provided that they are completed before January 1, 2017.

    In any case, it will be necessary for the taxpayer to have made the deduction for rehabilitation of a habitual residence in a tax period accrued before January 1, 2013, unless they have not been able to make it yet because the amount invested in it has not exceeded the amounts invested in previous homes, to the extent that they had been subject to deduction and, where applicable, the amount of capital gains exempt from reinvestment.

    Therefore, the same criteria established by the eighteenth transitional provision of the Personal Income Tax Law are required to be entitled to the application of the transitional regime of the state deduction for rehabilitation works in habitual residences.

  • In addition, all the requirements established, in general, in the state regulations regulating the Personal Income Tax must be met, in its wording in force on December 31, 2012, on the concepts of habitual residence, its rehabilitation and elements that make up the basis of the applicable deduction, as well as on verification of the taxpayer's financial situation at the end of the tax period.

  • The maximum base of this deduction, together with that of works to adapt habitual residences for people with disabilities, is established at 9,040 euros .

  • In case of joint taxation , only taxpayers integrated into the family unit who are considered "young" may benefit from the 5 or 7 percent deduction. ##2##in the terms previously mentioned, for the amounts actually invested by them, without prejudice to the fact that the other taxpayer c with habitual residence in the Autonomous Community of La Rioja had the right to the application of the general deduction percentage of 2 percent.

  • In order to apply this deduction, regardless of the taxpayer who is the beneficiary of the measure, it is required that the proven amount of the taxpayer's assets at the end of the tax period exceeds of the value shown by its verification at the beginning of the same at least in the amount of the investments made , without computing interest and other financing expenses.

    For these purposes, the increases or decreases in value experienced during the tax period by the assets that at the end of the period continue to form part of the taxpayer's assets will not be computed, nor will the increase in assets obtained by taxable events subject to the Inheritance and Donation Tax.

Note: Those young people who had acquired or rehabilitated their home before January 1, 2013 must continue applying this deduction instead of the deduction for investment in the habitual residence of young people under 36 years of age, which is incompatible with it.