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Form 100. Personal Income Tax Declaration 2022

10.4.19. To compensate for the increase in the cost of loans or mortgage credits with variable interest rates

This deduction is not applicable in the case of taxpayers who died on a day other than December 31.

Amount

Taxpayers with loan or credit contracts with a mortgage guarantee and with a variable interest rate signed for the financing of the purchase of a home may deduct the difference between the interest paid in the year 2022 compared to those paid in the year 2021 with a maximum limit. of 250 euros per taxpayer.

Requirements and conditions

  • The property for whose acquisition the mortgage has been established must be the taxpayer's habitual residence.

  • The increase in cost must be justified by a bank certificate, which must be kept at the disposal of the tax administration.

  • The total tax base cannot exceed 52,800 euros in the case of joint taxation and 33,000 euros in the case of individual taxation.

  • The documentary justification must be proven by means of invoices or the corresponding equivalent documents, which must be kept at the disposal of the tax administration.

Incompatibility

This deduction is incompatible with the state deduction for investment in primary residence.

Completion

It will record the interests satisfied in 2022 and the interests satisfied in 2021.