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Form 100. Personal Income Tax Declaration 2023

10.12.15. For the payment of interest on loans for home acquisition by young people under 30 years of age

Amount

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

The maximum deduction limit is 1,031 euros per year for both individual and joint taxation.

Requirements and conditions

  • The taxpayer must be under 30 years of age. If only one of the owners meets said age circumstance throughout the tax period, they will be the only ones who can apply the deduction for the amounts they have paid corresponding to their share of ownership of the home.

  • The deduction will be applied for interest paid up to the month prior to the month in which you turn 30.

  • A habitual residence will be considered one that conforms to the definition and requirements established in the Personal Income Tax Law.

Completion

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