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The applicant inquired about the maximum amount that can be amortised to qualify for the tax deduction for investment in a main residence. The Directorate General for Taxes (DGT) ruled that payments made to reduce mortgage debt may be included, subject to an annual limit of €9,040.
Question posed: Maximum amount that may be amortized in each tax year with the right to include in the deduction base the deduction for investment in the habitual residence.
Under the transitional regime, the deduction base includes the amounts paid for the acquisition or rehabilitation of the dwelling, including amortization and interest on external financing. In the case of financing, the deduction is applied as the principal is repaid and interest is paid. The amounts must have been paid during the tax year and the dwelling must maintain its status as a habitual residence. Furthermore, the assets at the end of the period must exceed the value at the beginning by the amount of the investments, without including interest or expenses.
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