Taxpayers may use 15% of the amounts paid in the period covering the purchase or renovation of the dwelling that is, or will be, their usual place of residence as an income tax deduction. The maximum base of this deduction shall be 9,040 Euros annually and shall comprise the amounts paid towards the purchase or renovation of the dwelling, including costs incurred that are borne by the purchaser and, in the case of external financing, amortization, interest, etc.