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The deduction regards the passive interests concerning the loans stipulated for the purchase of the first house either of other habitations or reorganizations, but also the accessory burdens like the expenses for the loan and the revaluation shares, for example if in the contract there is a clause which foresee the indexation of the capital.
On the loans for the purchase of the first house, the law foresee a deduction of 19% calculated on a maximum amount of 3.615,20 Euros . The tax deduction is due to condition what:
- the building is used as principal habitation within a year from the purchase;
- the purchase of the building must be made in the antecedent or next year as regards the date of the stipulate of the loan.
The purchase of a rented building doesn’t have the right lost to the deduction of the passive interests of the loan to condition what:
- within three months from the purchase have been reported the tenant the order act of licence or eviction for finished lease;
- within a year from the release of the building the same is used as principal habitation.
Is considered building aimed at principal habitation also the building that is used to such destination by the relatives of the taxpayer.
The deduction for the paid passive interests is not lost in the hypothesis in which the bought building is object of building reorganization proved from the building concession or equivalent act. In such case the deduction is due taking effect from the date in which the building is aimed at habitual residence, and however within two years from the purchase.
If the loan is registered to both the consorts, each of them can just enjoy the deduction for its share of interests; but in case of consort fiscally dependent on the other, the deduction is due to the latter for both the shares.
If the loan has been stipulated by several people, for example husband and wife, the limit of € 3.615,20 to take back in the declaration must be divided between them if the loan has been opened after January 1 1993, whereas if the loan has been opened before, the deduction of 19% on a maximum amount of € 3.615,20 is due to each person who has stipulated the loan.
No deductions are foreseen if the loan has been stipulated for the purchase of a pertinence of the house, for example the garage or the cellar.
Subsists the possibility of deducting the passive interests concerning loans in reorganization and/or construction of the principal habitation up to the maximum of € 2.582,28.
In such case the term to aim the building at principal habitation is of six months from the stipulate.
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