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Form 100. Personal Income Tax Return 2023

10.12.15. For the payment of interest on loans for the purchase of housing by young people under 30 years of age

Amount

25% of the interest paid during the tax period on mortgage loans obtained for the acquisition of your habitual residence.

The maximum deduction limit is 1,031 euros per year for both individual and joint taxation.

Requirements and conditions

  • The taxpayer must be under 30 years of age. If only one of the owners meets this age requirement during the tax period, he or she will be the only one who can apply the deduction for the amounts he or she has paid corresponding to his or her share of ownership in the home.

  • The deduction will be applied to the interest paid up to the month prior to the month in which the person turns 30.

  • The habitual residence will be considered to be one that meets the definition and requirements established in the Personal Income Tax Law.

Completion

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