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The taxpayer asks whether the premiums for life and home insurance policies contracted to obtain a reduced interest rate may be included in the deduction for investment in the primary residence. The DGT responds that this is possible if the procurement of said insurance policies is among the conditions imposed by the lender.
Question posed: Possibility of including, in the basis for the deduction for investment in the primary residence, the premiums paid for the aforementioned insurance policies, as their procurement is a requirement for the entity to apply a lower rate to the mortgage loan.
Life and home insurance premiums may form part of the basis for the deduction for investment in the primary residence if their procurement is a condition of the lender for the granting of financing. If the home insurance covers additional non-mandatory risks, the entirety of the premium shall only be deductible if such coverages are a condition of the loan. Otherwise, only the portion corresponding to the mandatory risks shall be deductible, requiring a breakdown from the insurer. The taxpayer must provide conclusive proof that the procurement of the insurance policies is a condition of the loan.
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