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Practical manual for Income Tax 2023.

For acquisition or rehabilitation of a second home in rural areas

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

Amount and maximum limit of the deduction

  • 8% of the amounts invested in the acquisition, construction, expansion or rehabilitation of a single second home in a rural area, provided that said home is located in a municipality other than that of the habitual residence.

  • The maximum deduction limit applicable is 450.76 euros per year.

Requirements and other conditions for the application of the deduction

  • Only taxpayers who: will be entitled to this deduction:

    • - had acquired a second home in a rural area before January 1, 2013 or

    • - had paid amounts for the works of rehabilitation of the second home in the rural area prior to said date , provided that they are completed before January 1, 2017.

  • To apply this deduction, all the requirements and conditions established, in general, in the state regulations governing IRPF must be met, in its version in force on December 31, 2012, on the concepts of habitual residence, acquisition and rehabilitation thereof 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.

  • In any case, the criteria established in the eighteenth transitional provision of the Income Law, on the transitional regime of the deduction for investment in habitual residence, will be mandatory.

In addition, the following requirements and conditions must be met:

  • That the taxpayer has his habitual residence in the Autonomous Community of La Rioja .

  • That the home constitutes the second residence of taxpayer .

  • That the home is located in one of the municipalities listed below , provided that said municipality is different from that of your habitual residence.

  • The maximum annual base of the regional deductions for the acquisition of housing and second homes in rural areas will be constituted by the amount resulting from reducing the amount of 9,040 euros by those amounts that constitute for the taxpayer the base for the deduction for investment in habitual housing contemplated in state regulations, provided that the taxpayer has the right to apply the transitional regime for the deduction for investment in habitual housing provided for in the eighteenth transitional provision of the Personal Income Tax Law , excluding, where applicable, the amounts allocated to works to adapt the habitual residence due to disability.

Recorded in the declaration of the code corresponding to the municipality

Taxpayers must enter in box [1064] of Annex B.6 of the declaration, the code corresponding to the municipality in which the second home is located, in accordance with the " List of municipalities of La Rioja with the right to a deduction for the acquisition or rehabilitation of a second home in a rural area" which can be consulted in its corresponding section.