Due to the increase in the costs of external financing for investment in primary residences derived from the increase in interest rates (not applicable in 2020)

Regulations: Art. 10 Text Recast of the legal provisions of the Community of Madrid regarding taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21.

Note: In fiscal year 2020, this deduction is not applicable, given that the deduction percentage is negative.