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Practical manual for Income Tax 2023.

For works to adapt habitual housing in La Rioja for people with disabilities

Regulations: First transitional provision.d) 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

15% of the amounts paid for adaptation works on that home that, located in the Autonomous Community of La Rioja, constitutes or will constitute their habitual residence, provided that the taxpayers are considered to be persons with disabilities.

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 entitled to apply the transitional regime of the state deduction for rehabilitation works in the habitual residence.

    Specifically:

    • Only taxpayers who have paid amounts for the execution of works and installations to adapt the habitual residence of disabled persons prior to January 1, 2013 will be entitled to this deduction, provided that the aforementioned works or installations are completed before January 1, 2017.

      In any case, it will be necessary for the taxpayer to have practiced 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 Personal Income Tax Law have been applicable, in its version in force on 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 an exempt capital gain through reinvestment, which prevent the practice of the deduction for the acquisition of the new one as long as the amounts detailed in said article are not exceeded.

    • The aforementioned deduction is applied for works to adapt the habitual residence, understood as those defined in article 68.1.4 of the Personal Income Tax Law in the version in force on December 31, 2012.

  • The property must be located in the territory of the Autonomous Community of La Rioja .

  • Taxpayers must have the legal status of a person with a disability .

    The requirements established in article 72.1 of the Personal Income Tax Regulations must be met and its accreditation must be carried out as provided for in said article.

  • The maximum base for this deduction together with that for rehabilitation of habitual residence is set at 9,040 euros .

  • The adaptation works and installations must be certified by means of the corresponding technical report issued by the competent body in the matter as necessary for accessibility and sensory communication that facilitate the dignified and adequate development of people with disabilities.