I am a member of the Police Force and I bought a house with my wife, intended as the main house: I currently occupy a service room in the barracks, together with my family, in a different municipality from the one where I bought a house.
Paragraph 2, article 66, of law 342/2000 provides, in favor of personnel belonging to armed forces and military police, that the interest payable deriving from the mortgage loan are still deductible for the purchase of the housing unit, provided that this is the only one possessed.
Above all, by way of derogation from the ordinary criterion, it is not required that it be used as a main residence (Agenzia Entrate – Circular 13 May 2011, No. 20).
My question is the following: can I deduct 100% of the passive interests of the joint mortgage, since my wife is fiscally dependent on me and resides with me? Or do I have to deduct only 50% of the passive interests of the loan, since my wife is not resident in the house purchased?
As you have pointed out, the deduction is recognized for the interest payable paid by subjects belonging to the permanent staff of the Armed Forces and Police Forces with a military structure, as well as to that dependent on the civil police Forces, for the related mortgages the purchase (even at high altitude) of the only home owned, regardless of the requirement of habitual residence.
The principal residence is the one in which the taxpayer or his family members usually reside. Therefore, the deduction rests with the taxpayer purchaser and holder of the mortgage contract, even if the property is used as the main residence of a family member (spouse, relatives within the third degree and similar within the second degree).
Once the requirement relating to the obligation to use the property purchased as primary residence within one year of purchase has been eliminated, the only rules governing the deduction of the interest expense in the case of two co-owners spouses are as follows:
- for a property purchased in co-ownership, the sole spouse holder of the loan can take advantage of the entire deduction (up to 4 thousand euro).
- if the loan is also joint, each of the spouses can deduct 50% of the interest payable (up to 2 thousand euros) unless one of the spouses is tax charged to the other spouse. In this case the spouse who fully bears the burden of the monthly installments can take advantage of the deduction for both portions of interest expense.