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Topic / Subtopic:
Fiscal /
Deductions and/or Exemptions

Year 2024
Country México
Variable (Code) Mortgage loan interest deduction/ families (annual) (DF-2-03)
Methodological note Proportion of new mortgage credit contracts in the year benefiting from statutory income tax deductions or exemptions on home mortgage credit interest payments.
Source Ley de Impuesto sobre la Renta (Artículo 151, fracción IV) - Servicio de Administración Tributaria (SAT)
Note En México, los intereses reales de créditos hipotecarios son deducibles si el monto no supera $750,000 MXN y el crédito proviene de INFONAVIT, FOVISSSTE, bancos o SOFOLES
Date