10.14.4. For the acquisition or rehabilitation of a second home in a rural area
Taxpayers with habitual residence in the Autonomous Community of La Rioja may deduct 8 percent , with an annual limit of 450.76 euros, from the amounts they spend on the construction, extension, acquisition or rehabilitation of the home that constitutes their second residence in the municipalities of La Rioja listed in the Annex to article 3 of Law 6/2015, of the Autonomous Community of La Rioja, provided that said municipality is different from that of their habitual residence.
In order to be eligible for the deduction, the requirements for being eligible for the state deduction for investment in a primary residence must be met. That is, the deduction will not be applicable when the acquisition of the home or the renovation works have taken place after 31 December 2012.
Only taxpayers who purchased a second home in a rural area before 1 January 2013 or paid amounts for the rehabilitation of the same before that date will be entitled to this deduction, provided that the works are completed before 1 January 2017.
Only one home other than the taxpayer's habitual residence may benefit from this deduction.
As regards the concepts of construction, expansion, rehabilitation and elements that make up the basis of the deduction, as well as the verification of the financial situation at the end of the tax period, the same requirements that are generally established in the Tax Law apply.
Limits on regional deductions in La Rioja
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 of the tax.
For these purposes, when considering the basis for the general deduction, the deduction that corresponds, where applicable, to adaptation works or installations carried out by persons with disabilities as referred to in article 68.1.4 of the Personal Income Tax Law will not be taken into account.
Furthermore, these regional deductions for the purchase of a home require that the verified amount of the taxpayer's assets, at the end of the tax period, exceeds the value shown by its verification at the beginning of the same, in accordance with article 70 of the Personal Income Tax Law.
Completion
The window will reflect the amounts paid by the holder of the declaration that give the right to the deduction, taking into account the limitations indicated in the "deduction basis" section.
In the case of marriage and if the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be reflected.
You must also select the municipality in which the home is located. For these purposes, the program will reflect the code that corresponds to the selected municipality.
VERIFICATION OF THE ASSET SITUATION (art. 70 Law)
The application of the deduction for investment in housing will require that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value shown by its verification at the beginning of the same by at least the amount of the investments made, without taking into account the interest and other financing costs.
For these purposes, increases or decreases in value experienced during the tax period by assets that at the end of the period continue to form part of the taxpayer's assets will not be computed.
LIST OF MUNICIPALITIES OF LA RIOJA
LIST OF MUNICIPALITIES IN LA RIOJA WITH THE ERD TO DEDUCTION FOR THE ACQUISITION OR REHABILITATION OF A SECOND HOME IN RURAL AREAS (Annex to Law CA6/2015)
12. Abalos.
27. Agoncillo
33. Aguilar del Rio Alhama.
48. Ajamil of Cameros.
70. Alcanadre.
99. Alesanco.
103. Aleson.
125. Cameros Almarza.
131. Angustian.
146. Anguiano.
159. Arenzana from Below.
162. Arenzana from Above.
178. Arnedillo.
197. Arrubal.
201.Ausejo.
223. Sulphur.
239. Badaran.
244. Baths.
257. Baths of Rioja.
260. Tobia River Baths.
276. Berceo.
282. Bergasa and Carbonera.
295. Bergasillas Lower Town.
309. Bezares.
316. Bobadilla.
321. Brieva de Cameros.
337. Briñas.
342. Briones.
355. Big head of Cameros.
374. Camprovín.
380. Channels of the Sierra.
407. White hair.
393. Taps of Rio Tuerto.
414. Cardenas.
429. Casalarreina.
435. Chestnut groves of Rioja.
440. Castroviejo.
453. Cellorigo.
488. Cidamón.
491. Cihuri.
504. Cirueña.
511. Peg.
526. Cordovín.
532. Corera.
547. Cornago.
550. Corporal.
563. Cuzcurrita from the Tirón River.
579. Daroca from Rioja.
1238. The Redal.
585. Enciso.
598. Train
602. Stollo.
624. Foncea.
630. Fonzaleche.
658. Galbarruli.
661. Galilee.
677.Cameros Chicken Coop.
683. I moan.
696. Groats.
700. Record them.
722. Herce.
738. Herramelluri.
743. You were boiling.
756. Ant.
769. Little Ant.
775. Cameros stoves.
781. Moncalvillo ovens.
794. Orphans.
808. Igea.
815. Cameros milestone.
820. Cameros Lagoon.
836. Jubera Lagoon.
867. Ledesma de la Cogolla.
873. Leiva.
889. Leza of the Leza River.
913. Luminaries.
928. Delicacy.
934. Mansilla de la Sierra.
949. Apple orchards of Rioja.
952. Hoax.
965. Medrano.
987. Munilla.
990. Murillo of the Leza River.
1004. Wall of Waters.
1011. Wall in Cameros.
1032. Nalda.
1047. Navajun.
1063. Nestares.
1079. It's snowing in Cameros.
1098. Ochánduri.
1085. Or with.
1102. Ojacastro.
1119. Ollauri.
1124. Nettle of Cameros.
1130. Pazuengos.
1145. Pedroso.
1158. Pinillos.
1177. Pradejón.
1183. Pradillo.
1196. Prejano.
1217. Rabanera.
1222. Rasillo de Cameros (The)
1243. Ribafrecha.
1269. Castle Oaks.
1275. Rodezno.
1281. Sajazarra.
1294. Saint Asensio.
1308. The village of San Millan de la Cogolla is a small town in the province of Cuenca, ...
1315. Saint Millan of Yecora.
1320. Saint Roman of Cameros.
1341. Santa Coloma.
1354. Saint Engracia of Jubera.
1367. Saint Eulalia Lower.
1392. Saint Torquatus.
1406. Santurce de Rioja.
1413. Santurdejo.
1428. Saint Vincent of Sonsierra.
1434. Flake.
1449. Sorzano.
1452. Sotés.
1465. Soto in Cameros.
1471. Terror.
1487.Tirgo.
1490. Tobia.
1503.Thunderstorms.
1531. Tower in Cameros.
1510. Small tower in Cameros.
1525. Tower over Alesanco
1546. Torremontalbo.
1559. Treviana.
1578. Tricio.
1584. Tudelilla.
1601. Uruñuela.
1618. Valdemadera.
1623. Valgañón.
1639. Sucker.
1644. Ventrosa.
1657. Viguera.
1660. Villalba de Rioja.
1676. Villalobar de Rioja.
1695. Villanueva de Cameros.
1709. Villar de Arnedo (The).
1716. Villar de Torre.
1721. Villarejo.
1737. Villarroya.
1742. Villarta-Quintana.
1755. Villavelayo.
1768. Villaverde de Rioja.
1774. Villoslada de Cameros.
1780. Viniegra from Below.
1793. Vineyard of Above.
1814. Brambleclaw.
1807. Zarraton.
1835. Fox.