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V0182-14 27 January 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Tax relief for home investment: requirements for including life and home insurance premiums

The taxpayer asks whether life and home insurance premiums can be included in the tax deduction for investment in the main residence. The Directorate General for Taxes (DGT) responds that they are only deductible if they are legally mandatory or if they are part of the conditions imposed by the lender for financing.

The question raised

Cuestión planteada Posibilidad de incluir ambos seguros en la base de deducción por inversión en vivienda habitual.

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