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Practical Income Manual 2022.

Due to interests in external financing for investment in habitual housing for young people

Regulations: Art. 11 quater Text Recast of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10

Amount and maximum basis of the deduction

25 percent of the interest paid during the tax period for mortgage loans obtained to finance the acquisition of your primary home, with a maximum deduction base of 1,000 euros per year .

For these purposes, keep in mind that the concept of acquisition will be the one established by the state regulations in force on December 31, 2012 for the deduction for investment in habitual residence.

Specific requirements for the application of the deduction

  • That the taxpayer has his habitual residence in the Autonomous Community of Extremadur a.

  • That on the date of tax accrual the taxpayer is less than 36 years old .

  • Let it be your first home .

  • That the sum of the general and savings tax bases, boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

    • 28,000 euros in individual taxation, and

    • 45,000 euros in joint taxation.

  • The requirement to verify the taxpayer's financial situation is required in accordance with the state regulations in force as of December 31, 2012.

    See chapter 16 for verification of the financial situation .


This deduction will be incompatible, for the same taxpayer, with the deduction "For acquisition or rehabilitation of habitual residence in rural areas."

Note: This deduction is not incompatible with the deduction "For the acquisition of housing for young people and for victims of terrorism residing in the Autonomous Community of Extremadura" without, as a consequence, the liquid quota becoming negative.