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Form 100. Personal Income Tax Declaration 2018

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

People with disabilities with habitual residence, 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 who, residing in the Autonomous Community of La Rioja, constitutes or will constitute his habitual residence. 

Only the aforementioned taxpayers who had acquired their habitual residence before January 1, 2013, or paid amounts prior to said 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 December 31, 2012, the works must be completed within a period of four years from the start of the investment, in accordance with the deduction regime applicable in the case of construction of habitual housing. In any case, it will be necessary for the taxpayer to have made the deduction for investment in habitual residence in a tax period accrued before January 1, 2013, unless the provisions of article 68.1.2 of Law 35/2016 have been applicable. 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 exceed certain amounts detailed in said article. 

LIMITS of the regional deductions of La Rioja

Given that in articles 2.e) and 3 of Law 6/2015, there is no limit for the deduction for the amounts invested during the year in works to adapt 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. 


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 base section of the deduction.

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.