Skip to main content
Practical Income Manual 2021.

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 2021)

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 2021, this deduction is not applicable, given that the deduction percentage is negative.