Mortgage interest can be included in the tax credit annually.
Such an opportunity is provided by the Tax Code of Ukraine. But to enroll in the tax credit can be part of the amount of interest paid on only one home mortgage loan, explains partner bar association Olitskaya Yatsenko, and partners, "Victor Yatsenko, says Money.
If the mortgage loan has a maturity of more than 10 calendar years, the right to inclusion of the amount of interest in the tax rebate on new home mortgage loan arises from the tax payer only after full repayment of principal and interest the previous mortgage loan.
That is, the law says is not the impossibility of entering into the tax credit / tax rebate of the amount of interest on the so-called "Mortgage" more than once (more than one reporting fiscal year), and the impossibility of entering into the composition of such a tax credit (tax credit) of the amount of interest on more than one mortgage loans.