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The consultant asks whether life and home insurance premiums linked to a mortgage can be included in the home ownership investment deduction. The DGT responds that this is possible if the insurance is a condition imposed by the lender for financing.
Cuestión planteada Si las primas de los seguros de vida y hogar vinculados a la obtención de una bonificación pueden formar parte de la base de la deducción por inversión en vivienda habitual. Asimismo, si procede solicitar la rectificación de las autoliquidaciones de los ejercicios no prescritos en las que dichas primas no fueron incluidas y si pueden computarse en la declaración correspondiente al ejercicio 2025.
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