10.14.5. For investment in rehabilitation of the habitual residence of people with disabilities

People with disabilities who habitually reside, for tax purposes, in the Autonomous Community of La Rioja, may deduct 15 percent of the amounts paid for adaptation works in the acquisition of that home which, located in the Autonomous Community of La Rioja, constitutes or will constitute their habitual residence. 

Only the aforementioned taxpayers who acquired their habitual residence before January 1, 2013, or paid amounts prior to that date for its construction, will be entitled to this deduction. In the latter case, except for the exceptional extensions contemplated in the tax regulations in force on 31 December 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. 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 the provisions of article 68.1.2 of Law 35/2016 on Personal Income Tax have been applied, regarding the limits on 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 deduction for the rehabilitation of the new one from being applied as long as certain amounts detailed in said article are not exceeded. 

Limits on regional deductions in La Rioja

Since Articles 2.e) and 3 of Law 6/2015 do not contain any limit for the deduction for amounts invested during the year in adaptation works of habitual housing in La Rioja for people with disabilities regulated in the first of them, in 2017 the deduction may be applied to all amounts paid for that purpose without applying any limitation to them. 

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 base 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.