When you buy a house using a mortgage, you can deduct IRPEF 19% of interest expense and related charges acessories. The maximum total amount of expenditure on which the allowance is € 3,615.20. Therefore, the deduction will not exceed Euro 686.89, 19% of 3615.20 Euro.
To qualify for this deduction, you must check the following:
1) the house must be used as a principal residence within one year from 'purchase and this condition must persist for the entire tax year for which deductions are required, with the exception of the following cases:
- transfer for work (the deduction is not lost if the house is LCAT);
- permanent hospitalization in nursing homes or retirement, provided that the property is not rented;
- the armed forces and police in such cases, the deduction can be enjoyed even if you do not These habitual residence, provided that it is a single dwelling house forming property;
2) the purchase of the year must be made before or after the signing of the loan agreement.
The charges on which you can calculate the deduction of the costs necessary for the conclusion of the loan agreement, including include:
- the attorney fees for the stipulation of the mortgage contract;
- the cost of expertise;
- the cost of inquiries;
- the fee required by banks to their brokerage activities;
- the commission to reject the loan installments in cash;
- the penalty for early termination of the loan;
- dipndenti revaluation of shares clauses;
- losses on foreign exchange for the loans contracted in foreign currency;
- the tax for the registration or cancellation of a mortgage;
- the substitute tax on capital lent.
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