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

Amount

25% of the interest paid during the tax period on mortgage loans obtained to finance the acquisition of your primary residence.

That the taxpayer has his habitual residence in the Autonomous Community of Extremadura.
That on the date the tax is due, the taxpayer is under 36 years of age.
That it is your first home.
That the sum of the general and savings tax bases does not exceed 28,000 euros in individual taxation and 45,000 euros in joint taxation.
The concept of acquisition will be the one established by state regulations for the deduction for investment in primary residence.
The requirement to verify the taxpayer's financial situation will also be applicable in accordance with state regulations.

The maximum deduction base is 1,000.00 euros per year.

This deduction is incompatible with the deduction "For the acquisition or rehabilitation of habitual housing in rural areas"

The amount paid will be recorded with the right to deduction.