For interest expenses for third-party financing of the acquisition of their first habitual residence by those under 40 years of age
Regulations: Art. 12 of Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures
Amount and maximum limits of the deduction
100 per 100 of the amounts paid during the tax period as interest on external financing arranged for the acquisition of the first habitual residence.
Regarding the concept of habitual residence, keep in mind that the concept of habitual residence established by the state personal income tax regulations in force on December 31, 2012 is discussed in the section “ General conditions and requirements ” of the heading “Deduction for investment in habitual residence. Transitional regime" of Chapter 16.
The amount of the deduction cannot exceed the limits indicated below , based on the amount resulting from the sum of the general tax base and the savings tax base boxes  and  of the statement:
a) In the individual declarations
General tax base + Savings tax base Limit per taxpayer Up to 12,500 euros 150.00 euros Between 12,500.01 and 27,000.00 euros 100.00 euros
b) In the joint statements
General tax base + Savings tax base Limit per taxpayer Up to 25,000 euros 150.00 euros Between 25,000.01 and 36,000.00 euros 100.00 euros
Requirements and other conditions for the application of the deduction
Only taxpayers who, on the accrual date, are under 40 years of age may benefit from the application of this deduction.
The deduction will correspond to the ascendant who has paid the amounts in interest for the external financing arranged for the acquisition of the first habitual residence, provided that the loan or credit is at interest variable .
That the amount resulting from the sum of the general tax base and the savings tax base, boxes  and  of the declaration, does not exceed the following amounts:
- 27,000 euros in individual taxation.
- 36,000 euros in joint taxation.