For works to adapt habitual housing in La Rioja for people with disabilities
Regulations: First transitional provision.d) Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes.
15 percent of the amounts paid in adaptation works for that home that, residing in the Autonomous Community of La Rioja, constitutes or will constitute your habitual residence, provided that it is taxpayers who are considered people with disabilities.
Requirements and other conditions for the application of the deduction
The same criteria required by the eighteenth transitional provision of the Personal Income Tax Law must be met in order to be entitled to the application of the transitional regime of the state deduction for rehabilitation works in the Habitual housing.
Only taxpayers who have paid amounts to carry out works and installations to adapt the habitual residence of people with disabilities prior to January 1, 2013 will be entitled to this deduction, as long as the aforementioned works or facilities are completed before January 1, 2017.
In any case, it will be necessary for the taxpayer to have made 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 have been applicable. of IRPF , in its wording in force as of December 31, 2012, relating to the limits of the application of the deduction for the acquisition or rehabilitation of other previous habitual residences and for the generation of a profit property exempt for reinvestment, which prevent the practice of deduction for 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, understood as those defined in article 68.1.4 of the Law of Personal Income Tax in the wording current as of December 31, 2012.
Taxpayers must be legally considered person with disabilities .
The requirements established in article 72.1 of the tax regulations must be met and their accreditation must be carried out in accordance with the provisions of said article.
The maximum base of this deduction together with the rehabilitation of habitual residence is established at 9,040 euros .
The adaptation works and installations must be certified through the corresponding technical report issued by the body competent in the matter as necessary for accessibility and sensory communication that facilitate the dignified and adequate development of people with disabilities. disability.