10.10.13. Due to interests in external financing for investment in habitual housing for young people

Amount

25% of the interest paid during the tax period for mortgage loans obtained to finance the acquisition of your primary home.

That the taxpayer has his habitual residence in the Autonomous Community of Extremadura.
That on the date of tax accrual the taxpayer is less than 36 years old.
Let it be your first home.
That the sum of the general tax bases and savings does not exceed 28,000 euros in individual taxation and 45,000 euros in joint taxation.
The concept of acquisition will be that established by state regulations for the deduction for investment in habitual residence.
The requirement to verify the taxpayer's financial situation will also be applicable in accordance with state regulations.

The maximum deduction base is 1,000.00 euros per year.

This deduction is incompatible with the deduction "For acquisition or rehabilitation of habitual residence in rural areas"

It will record the amount paid with the right to deduction.