33°: Tax credit for interest on loans for the purchase or construction of a principal residence

I. – Taxpayers domiciled in France for tax purposes within the meaning of l’article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation tax that makes it available to them free of charge, are eligible for an income tax credit in respect of interest on loans taken out with a financial institution in respect of this transaction, as…