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Form 100. Personal Income Tax Declaration 2018

10.14.4. For acquisition or rehabilitation of a second home in rural areas

Taxpayers with habitual residence in the Autonomous Community of La Rioja may deduct 8 per 100 , with the annual limit of 450.76 euros, of the amounts allocated to the construction, expansion, acquisition or rehabilitation of the home that constitutes their second residence in the municipalities of La Rioja that are 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 your habitual residence.

In order to be entitled to the deduction, the requirements must be met to be entitled to the state deduction for investment in habitual residence, that is, the deduction will not be applicable when the acquisition of the home or the rehabilitation works have occurred after December 31, 2012.

Only taxpayers who had acquired a second home in rural areas before January 1, 2013 or paid amounts for the rehabilitation works thereof prior to said date will be entitled to this deduction, provided that they are completed before January 1, 2013. January 1, 2017.

Only one home other than the usual one per taxpayer may benefit from this deduction.

Regarding the concepts of construction, expansion, rehabilitation and elements that make up the basis of the deduction as well as verification of the financial situation at the end of the tax period, the same requirements that are generally established in the Law apply. of the Tax.

LIMITS of the regional deductions of La Rioja

The maximum annual base of regional deductions for the purchase of housing and second homes in rural areas will be constituted by the amount resulting from reducing the amount of 9,040 euros in those amounts that constitute for the taxpayer the basis of the deduction for investment in habitual residence contemplated in the state tax regulations.

For these purposes, when considering the basis of the general deduction, the corresponding deduction, if applicable, for the adaptation works or installations carried out by people with disabilities referred to in article 68.1.4 of the Personal Income Tax Law.

Furthermore, these regional deductions for the purchase of housing 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 tax period, in accordance with article 70 of the Personal Income Tax Law.


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.

In the case of marriage and if the amount paid corresponds to the spouses equally, 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. 


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.



12. Abalos.

27. Agoncillo

33. Aguilar del Río Alhama.

48. Ajamil de Cameros.

70. Alcanadre.

99. Alesanco.

103. Aleson.

125. Almarza de Cameros.

131. Anguiana.

146. Anguiano.

159. Arenzana de Abajo.

162. Arenzana de Arriba.

178. Arnedillo.

197. Arrubal.


223. Sulfur

239. Badaran.

244. Baths.

257. Rioja Baths.

260. Tobía River Baths.

276. Berceo.

282. Bergasa and Carbonera.

295. Lower Bergasillas.

309. Bezares.

316. Bobadilla.

321. Brieva de Cameros.

337. Briñas.

342. Briones.

355. Cabezón de Cameros.

374. Camprovín.

380. Sierra Channels.

407. White hair.

393. Canillas de Río Tuerto.

414. Cardenas.

429. Casalarreina.

435. Chestnut groves of Rioja.

440. Castroviejo.

453. Cellorigo.

488. Cidamon.

491. Cihuri.

504. Cirueña.

511. Peg.

526. Cordovin.

532. Corera.

547. Cornago.

550. Corporal.

563. Cuzcurrita from Río Tirón.

579. Daroca from Rioja.

1238. The Redal.

585. Enciso.

598. Train

602. Estollo

624. Foncea.

630. Fonzaleche.

658. Galbarruli.

661. Galilee.

677.Cameros Chicken Coop.

683. Gimileo.

696. Groat.

700. Tax them.

722. Herce.

738. Herramélluri.

743. You boiled.

756. Hormilla.

769. Hormilleja.

775. Cameros stoves.

781. Moncalvillo ovens.

794. Orchards

808. Igea.

815. Cameros pull.

820. Cameros Lagoon.

836. Jubera Lagoon.

867. Ledesma de la Cogolla.

873. Leiva.

889. Leza of the Leza River.

913. Louvres.

928. Manjarrés.

934. Mansilla de la Sierra.

949. Rioja apple orchards.

952. Matute.

965. Medrano.

987. Munilla.

990. Murillo de Río Leza.

1004. Water Wall.

1011. Wall in Cameros.

1032. Nalda.

1047. Navajun.

1063. Nestares.

1079. It snows in Cameros.

1098. Ochánduri.

1085. Or with.

1102. Ojacastro.

1119. Ollauri.

1124. Cameros nettle.

1130. Pazuengos.

1145. Pedroso.

1158. Pinillos.

1177. Pradejón.

1183. Pradillo.

1196. Prejano.

1217. Rabanera.

1222. Rasillo de Cameros (El)

1243. Ribafrecha.

1269. Robres del Castillo.

1275. Rodezno.

1281. Sajazarra.

1294. Saint Asensius.

1308. San Millán de la Cogolla.

1315. San Millán de Yécora.

1320. San Román de Cameros.

1341. Santa Coloma.

1354. Santa Engracia del Jubera.

1367. Saint Eulalia Bajora.

1392. Saint Torquatus.

1406. Santurde de Rioja.

1413. Santurdejo.

1428. San Vicente de la Sonsierra.

1434. Sojuela.

1449. Sorzano.

1452. Sotes.

1465. Soto in Cameros.

1471. Terroba.


1490. Tobia.

1503. Tormantos.

1531. Tower in Cameros.

1510. Torrecilla in Cameros.

1525. Tower over Alesanco

1546. Torremontalbo.

1559. Treviana.

1578. Tritius.

1584. Tudelilla.

1601. Uruñuela.

1618. Valdemadera.

1623. Valgañón.

1639. Sucker.

1644. Ventrose.

1657. Viguera.

1660. Villalba de Rioja.

1676. Villalobar de Rioja.

1695. Villanueva de Cameros.

1709. Villar de Arnedo (El).

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. Viniegra from Above.

1814. Brambleberry.

1807. Zarratón.

1835. Zorraquín.