To alleviate the rise in interest on mortgage loans intended for the acquisition of a primary residence

Regulations: Additional Provision second Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes

Deduction amount

15 percent of the amounts dedicated in the year to the payment of interest on loans or mortgage credits intended for the financing of the acquisition of the habitual residence of the taxpayer.

Rehabilitation and adaptation due to disability, defined in the Personal Income Tax regulations in their current wording as of December 31, 2012, will be equated to the acquisition.

Deduction base

• The basis of this deduction will be constituted by the interest paid by the taxpayer once reduced by the amounts obtained by the application of risk hedging instruments for the variable interest rate of mortgage loans.

• The maximum annual base will be 5,000 euros per habitual residence.

Requirements and other conditions for the application of the deduction

• That the home is located in the territory of the Autonomous Community of La Rioja.

• That constitutes or will constitute the habitual residence of the taxpayer .

  Primary residence will be understood as the one in which the taxpayer effectively resides for the greatest number of days in the financial year.

• That the home was acquired after January 1, 2013.

Incompatibility

This deduction is incompatible with the regional deductions "For acquisition, construction or rehabilitation of habitual residence in small municipalities" and "For investment in habitual residence of young people under 36 years of age" and with the state deduction for investment in housing usual .

Temporal scope for the application of the deduction.

This deduction is applicable exclusively in the years 2023 and 2024.