From the tax bonus on interest an average discount of 295 euro
Beneficiaries have risen from 3.9 to 4.5 million in five years More data to be included in 730
by Cristiano Dell'Oste
In tax returns filed last year, the bonus on interest on mortgages saved on average 295 euro for 4.5 million taxpayers. Five years earlier it was only worth 200 euros. The increase - noted by Finance Statistics - reflects the impact on households of the latest wave of interest rate increases. The tax deduction, in fact, is still worth 19%, calculated on a maximum of EUR 4,000: if the bonus increases, it is because interest has risen, by virtue of the rates applied by banks, when taking out new loans or when financing variable mortgages. Also influencing this, but much less, is the increase in the amount borrowed for the purchase: according to the Omi-Entrate Real Estate Report, the average capital disbursed has risen from 132,000 euro in 2020 to 135,000 in 2025, reaching a maximum of 139,000 in 2022.
If we look at the latest tax statistics, we see that the bulk of the increase was in tax returns filed in 2024, referring to 2023. It was in that year that the increase in rates was felt the most. Also in 2023, however, the total capital disbursed for new mortgages fell, the result of less favourable conditions for taking out mortgages, which affected the real estate market (house purchases and sales fell by 9.7% to 709,000).
The management of pre-filling
The amount of interest - communicated by the banks by 16 March - is one of the data that the Inland Revenue enters in the pre-filled form.
Today, many taxpayers have already been able to see the figures in line E7 of the 730 form put online last Thursday (the income form will arrive on 20 May). If they accept the figure as pre-loaded, they will benefit from the exemption from documentary checks. However, the IRS reserves the right to carry out 'substantial' checks, for example on the actual use as main residence of the property within a year of purchase.
When, on the other hand, the information is not present in the pre-filled tax return, for example because the tax authorities have detected some inconsistencies in the information or due to some other misunderstanding, it is possible to add it, retaining the 2025 interest certification sent by the bank or made available in home banking. In the case of a mortgage subrogation, with a switch from one institution to another, there are two certificates to be kept and the interest is added together, always within the ceiling. In the case of a co-owned mortgage, the total of 4,000 is divided among the co-owners.
