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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

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

Regulations: Articles  11 quarters and 12 TextConsolidated text of the legal provisions of the Autonomous Community of Extremadura regarding taxes ceded by the State, approved by Legislative Decree 1/2018, of April 10

Maximum amount and basis of the deduction

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

For these purposes, please note that the concept of acquisition will be that established by the state regulations in force as of December 31, 2012, for the deduction for investment in a primary residence.

Requirements for applying the deduction

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

  • That on the date of accrual of the tax, taxpayer is under 36 years of age .

  • Whether it is 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 of Part 1 of this Manual for verification of financial position.

Compatibility and incompatibility

  • The present deduction results compatible with the application of the regional deduction "For the acquisition or rehabilitation of housing for young people and for victims of terrorism" without, as a consequence, the net quota becoming negative.

  • The deduction is also incompatible, for a same taxpayer, with the application of the regional deduction "For acquisition or rehabilitation of the main residence in rural areas".