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Form 100. Personal Income Tax Declaration 2018

10.14.6. For acquisition of habitual residence carried out in small municipalities

Taxpayers may deduct 5 percent of the amounts paid in the acquisition, rehabilitation or construction of the habitual residence in the small municipalities detailed below with a limit maximum of 452 euros per declaration.

Requirements

Only taxpayers who acquire, rehabilitate or begin the construction of their habitual residence as of January 1, 2017 will be entitled to this deduction

In order to apply the deduction, the requirements and conditions established in the Personal Income Tax Law, in its current wording as of December 31, 2012, must be met regarding the habitual nature of the home and what is understood as acquisition, rehabilitation and construction.

Other requirements: That the taxpayer has his habitual residence in the Autonomous Community of La Rioja, that the home is his habitual residence and that it is located in one of the municipalities listed below.  The maximum base of this deduction will be 9,040 euros

Completion

In the window that appears, you must indicate the amounts invested with the right to deduction, as well as enter the municipality code that appears in the list of municipalities.

List of municipalities of La Rioja with the right to deduction for acquisition and rehabilitation of habitual residence in small municipalities. The list comes in alphabetical order and preceded by the municipality code.

12. Abalos.

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.

201.Ausejo.

223. Sulfur

239. Badaran.

244. Baths.

257. Rioja Baths.

276. Berceo.

282. Bergasa.

295. Lower Bergasillas.

309. Bezares.

316. Bobadilla.

321. Brieva de Cameros.

337. Briñas.

342. Briones.

355. Cabezón de Cameros.

374. Camprovín.

380. Sierra Channels.

393. Riio one-eyed quills.

407. White hair.

414. Cardenas.

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.

 585. Enciso.

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.

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.

1183. Pradillo.

1196. Prejano.

1217. Rabanera.

1222. Rasillo de Cameros (El)

1238. Redal (The)

1269. Robres del Castillo.

1275. Rodezno.

1281. Sajazarra.

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.

1434. Sojuela.

1449. Sorzano.

1452. Sotes.

1465. Soto in Cameros.

1471. Terroba.

1487. Tirgo.

1490. Tobia.

1503. Tormantos.

1510. Torrecilla in Cameros.

1525. Tower over Alesanco

1531. Tower in Cameros.

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.

1807. Zarratón.

1814. Brambleberry.

1835. Zorraquín.

Completion

You must indicate in the enabled boxes the amount paid during the year with the right to deduction, and indicate the municipality code according to the previous relationship.