10.15.32. Due to the increase in the costs of external financing in the investment of the habitual residence

This deduction is not applicable in the case of taxpayers who died before October 28.

Amount

The 50 % of the positive difference between the amounts paid during the tax period and those paid during the previous year with the limit of 100 euros.

In the event that the loan had been established during the calendar year prior to the tax period, the interest paid during that year will be subtracted from the result of prorating the amount of interest paid during the tax period by the quotient derived from dividing by 360 the number of days elapsed from the day following the date of granting the loan and the last day of the year of granting, without this calculation being able to result in an amount greater than that actually paid in this year.

Requirements and conditions

• That the interest paid derives from loans established for the acquisition or rehabilitation of the home that constitutes or will constitute your habitual residence, or for its adaptation due to disability.

• That the taxpayer had not applied the state deduction for investment in primary residence.

• The concepts of habitual residence and acquisition, rehabilitation and adaptation due to disability of the habitual residence will be those included in the state regulations regulating the tax.

• The sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation. This requirement will be controlled by the program.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable savings base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the amounts and deduction limits will be the following:

1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100

2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

Completion

It will reflect the amount of interest paid in 2022 and 2021.

If the loan was established in 2021, the date will be indicated.