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Practical manual for Income Tax 2023.

For amounts invested in the acquisition or construction of habitual housing for young people

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

Amount of deduction

  • 3% of the amounts paid in the year when the following circumstances occur:

    1. That are allocated to the acquisition 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 these are taxpayers who are considered "young", being understood as such taxpayers who have not reached 36 years of age at the end of tax period (normally, December 31).

  • 5 of the amounts paid in the fiscal year in the fiscal year, when the above circumstances occur , the general taxable base of the taxpayer subject to taxation according to article 50 of the Personal Income Tax Law 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.

Requirements and other conditions for the application of the deduction

  • The same criteria required the eighteenth transitional provision of the Law must be met in order to be eligible to apply the transitional regime of the state deduction for investment in the acquisition or construction of a primary residence.

    Specifically, the following taxpayers will be entitled to this deduction:

    1. Those who had acquired their habitual residence before January 1, 2013.

    2. Those who have paid amounts prior to said date for its construction.

      In this last case, except for the exceptional extensions contemplated in the regulations of the IRPF in force on December 31, 2012, the works must be completed within four years from the start of the investment, in accordance with the deduction regime applicable in the case of construction of a primary residence.

    3. Taxpayers who have paid amounts prior to January 1, 2013 for works to extend their habitual residence, provided that the aforementioned works are completed before January 1, 2017.

  • In any case, it will be necessary for the taxpayer to have applied the deduction for investment in a habitual residence in a tax period accrued before January 1, 2013, unless they have not been able to apply it yet because the amount invested in the same has not exceeded the amounts invested in previous homes, to the extent that they have been subject to deduction and, where applicable, the amount of exempt capital gains due to reinvestment. The same criteria required the eighteenth transitional provision of the Personal Income Law must be met in order to be eligible to apply the transitional regime of the state deduction for investment in the acquisition or construction of a primary residence.

  • In addition, all the requirements established, in general, in the state regulations governing Personal Income Tax must be met, in its version in force on December 31, 2012, on the concepts of habitual residence, acquisition 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.

  • 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 of the deduction for investment in habitual housing contemplated in the state regulations, provided that the taxpayer has the right to apply the transitional regime of 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 destined to works to adapt the habitual residence due to disability.

  • In the case of joint taxation , only taxpayers included in the family unit who are considered "young" in the terms discussed above will be able to benefit from this deduction, for the amounts actually invested by them.

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