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Practical manual for Income Tax 2023.

For renting a habitual residence for taxpayers under 36 years of age

Regulations: Art. 32.12 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 limit of the deduction

1. In general

  • 10% of the non-subsidized amounts paid in the year for the rent of the habitual residence.

  • The maximum annual amount will be 300 euros per lease contract, both in individual and joint taxation.

2. For taxpayers residing in small municipalities

  • 20% of the non-subsidized amounts paid during the year for the rental of the habitual residence, provided that the habitual residence 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.

    Note: In the latter case, the taxpayer must enter in box [1205] of Annex B.6 of the declaration, the code corresponding to the small municipality in which the home is located, in accordance with the list of municipalities of La Rioja entitled to this deduction, which can be consulted in its corresponding section.

  • The maximum annual amount will be 400 euros per lease contract, both in individual and joint taxation.

Note: If there are contracts relating to housing located in small municipalities and others relating to housing located in other municipalities, the deductions relating to each type of contract will be subject to their respective limit (400 or 300 euros), and the total deduction applied may not exceed 400 euros, both in individual and joint taxation.

Requirements and other conditions for the application of the deduction

  • That the taxpayer has not reached 36 years of age on the date of accrual of the tax.

    In the case of joint taxation, the age requirement must be met by at least one of the spouses.

  • That it is the lease of the taxpayer's habitual residence l, effectively occupied by the taxpayer and located in the territory of the Autonomous Community of La Rioja.

  • That taxpayer is the holder of a lease agreement or for which the corresponding model of the Tax on Property Transfers and Documented Legal Acts has been submitted.

    In the case of married couples with a community property regime, the deduction will correspond to the spouses equally, even if the rental contract is in the name of only one of them.

  • That taxpayer is not entitled during the same tax period to any deduction for investment in primary residence .

  • That the general taxable base subject to taxation according to article 50 of the Personal Income Tax Law does not exceed the following amounts:

    • - 18,030 euros in individual declaration.

    • - 30,050 euros in joint declaration.

    Provided that, in addition, the taxable savings base subject to taxation according to article 50 of the Personal Income Tax Law does not exceed 1,800 euros .

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

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

  • When two taxpayers are entitled to apply the deduction , the total amount, without exceeding the maximum limit established per rental contract (400 euros for rental contracts for homes located in small municipalities and 300 euros for rental contracts for homes located in other municipalities), will be prorated equally in the declaration of each of them.

  • The practice of this deduction will be conditioned to its documentary justification (either through the lease contract and proof of bank transfers, payment receipts or any other evidence admissible by law)

Important: Taxpayers entitled to the deduction must complete the section "Additional information on the regional deduction for leasing in Andalusia, the Principality of Asturias, the Balearic Islands, the Canary Islands, Cantabria, Castilla-La Mancha, Castilla y León, Catalonia, Extremadura, Galicia, Madrid, the Region of Murcia, La Rioja and the Valencian Community" in Annex B.8 of the declaration form, which must include, in addition to the data required to quantify the deduction, the NIF / NIE of the landlord of the home and, if applicable, that of the second landlord; If applicable, if you have entered a NIF from another country, an X will also be marked.