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Form 100. 2018 Personal Income Tax return

10,14,2. For the amounts invested in the renovation of a primary residence

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

2% Of the amounts paid in the year in the renovation of that property, which is located in the Autonomous Community of la Rioja, set up or is going to be its habitual residence, provided that the requirements for entitlement to the State deduction for works of rehabilitation in a primary residence established in Transitional Provision 18 of the Personal Income Tax Act 35/2006, as defined in section 4.


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

  1. In general: 5%.

  2. 7% When the general net tax base less the personal minimum and no longer exceeds 18,030 euros in individual or 30,050 euros in joint taxation, provided that the net tax base of savings minus the excess of the personal and family tax-free threshold does not exceed 1,800 euros.


Only taxpayers mentioned in the previous points who have paid amounts before 1 January 2013 for renovation work in the main residence will be entitled to this deduction, provided that they are completed before 1 January 2017. In any case, it will be necessary for the taxpayer to have made the deduction for renovation in a habitual residence in a tax period accrued before 1 of January 2013, unless the provisions of article 68,1,2 of the Personal Income Tax Act 35/2016 have been applicable, relating to limits of the application of the deduction for the acquisition or renovation of other habitual residences prior to and for the generation of an exempt capital gain for reinvestment, that prevent the practice of the deduction for the renovation of the new one, provided that certain amounts detailed in that article are not exceeded.


The window will show the amounts paid by the holder of the tax return that give entitlement to the deduction, taking into account the limitations indicated in the section "deduction base."

Verification OF THE CAPITAL SITUATION (Article 70 of the Act)

The application of the deduction for investment in property will require that the verified amount of the taxpayer's assets at the end of the period of the deposit exceeds value that would be verified at the beginning of the check at least in the amount of the investments made, without including interest and other financing expenses.

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