Amounts paid in the year with the right to deduction

Subject to the limit of 9,040 euros , established on a general basis, the basis for the deduction is constituted by the amounts paid in the fiscal year, including the expenses incurred that have been borne by the taxpayer and, in the case of external financing, the amortization, interest and other expenses derived from it. The following may be cited, among others: Architect and building surveyor fees, building permit, declaration of new construction, notary and registry fees, Property Transfer Tax and Stamp Duty, VAT, etc.

All of this, without prejudice to the result of the verification of the taxpayer's financial situation, in the terms previously mentioned.