Article 111 of the LIR allows you to deduct contributions to a home savings scheme, up to €672 per household member. A couple with two children can therefore benefit from a significantly higher cap than a single person.
This deduction does not require having an active home buying project. This is a common misconception, and it proves costly for those who do not open a plan.
Home savings are deductible. The ceiling is doubled if you are 40 years old or younger, and it is multiplied per household member.
At the beginning of the tax year.