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Form 100. Personal Income Tax Declaration 2018

10.14.2. For the amounts invested in the rehabilitation of habitual residence

Taxpayers with habitual residence in the Autonomous Community of La Rioja may deduct:

The 2% of the amounts paid during the year in the rehabilitation of that home that, residing in the Autonomous Community of La Rioja, constitutes or will constitute your habitual residence, provided that the the requirements to be entitled to the state deduction for rehabilitation works in habitual residences established in Transitional Provision 18 of Law 35/2006 of Personal Income Tax defined in section 4.


For young people who have not reached the age of 36 on the date of tax accrual, the percentages will be the following:

  1. In general: 5%.

  2. The 7% when the general taxable base less the personal and family minimum does not exceed 18,030 euros in individual taxation or 30,050 euros in joint taxation, provided that the taxable savings base less the excess of personal and family minimum, does not exceed 1,800 euros.


Only the taxpayers mentioned in the previous points who had paid amounts prior to January 1, 2013 for rehabilitation works in the habitual residence will be entitled to this deduction, provided that they are completed before January 1, 2017. In any case, it will be necessary for the taxpayer to have made the deduction for rehabilitation of a habitual residence in a tax period accrued before January 1, 2013, unless the provisions of article 68.1.2 of Law 35/ have been applicable. 2016 of Personal Income Tax, 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 rehabilitation of the new one as long as it is not certain amounts detailed in said article are exceeded.


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 "basis of the deduction" section.


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 period, at least by the amount of the investments made, without computing interest. and other financing expenses.

For these purposes, the increases or decreases in value experienced during the tax period by the assets that at the end of the period continue to form part of the taxpayer's assets will not be computed.