For the acquisition, construction or rehabilitation of habitual housing in small municipalities of La Rioja
Regulations: Art. 32.2 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes
Amount and maximum limit of the deduction
5 percent of the amounts paid in fiscal year in the acquisition, rehabilitation or construction of habitual residences in the small municipalities that will later be they detail.
The maximum limit of applicable deduction is 452 euros per declaration.
Requirements for applying the deduction
That the taxpayer has his habitual residence in the Autonomous Community of La Rioja .
That the taxpayer had acquired, rehabilitated or started the construction of the home as of January 1, 2017 .
That the home constitutes the habitual home of the taxpayer .
That the home is located in one of the small municipalities of La Rioja that are listed at the end of the autonomous deductions of this Autonomous Community.
Maximum base of the deduction
The maximum annual base of this deduction will be 9,040 euros
Other conditions for the application of the deduction
For said home to be considered habitual, the requirements established in article 68.1.3.º of the Personal Income Tax Law must be met, in its wording in force on December 31, 2012, and in article 54 of the Regulation, in its current wording as of December 31, 2012, and, in particular, in relation to the concept of habitual residence, period of occupancy and requirements for permanence in it, among others.
The concepts of acquisition, construction and rehabilitation of habitual residence will be those defined in article 55 of the IRPF Regulation, in its wording in force on December 31, 2012.
In order to apply the deduction for investment in housing, 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 the value shown by its verification at the beginning, 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. .
Consignment in the declaration of the code corresponding to the municipality
Taxpayers must enter in box  of Annex B.6 of the declaration, the code corresponding to the municipality in which the housing, in accordance with the list of municipalities of La Rioja with the right to this deduction, which you can consult in its corresponding section.