Documents needed to recover income tax on home loan interest
1. Certified copy of the home loan agreement
2. Proof that the housing loan has been resolved or has begun to be resolved with the funds of the approved housing loan (purchase of a suitable housing unit, ie a contract for the purchase or construction of a suitable housing unit, land and material for the construction of a housing unit, etc. purchased with a loan).
3. Home list (original or certified copy, obtained in the municipality of residence)
4. The original bank certificate or a certified copy thereof on the amount of interest paid on the home loan (the certificate must contain the number of the home loan agreement in order for the two documents to be linked)
5. Certificate of the Land Registry Office (You obtain in the competent court) that the taxpayer and the spouse have no other real estate (copy or certified copy).
6. A signed statement as part of the position of the Federal Ministry of Finance.
link paragraph and example statement FMF attitude and example statement
Additional notes regarding interest income tax refunds (excerpt from the aforementioned paragraph):
In the event that during the tax period for which the annual income tax return is filed, the taxpayer did not spend the purpose of the approved loan intended for solving his / her housing problem, it is necessary to submit with the annual income tax return a bank account statement as proof that the housing loan funds Until the day of filing the annual income tax return, they were not spent for other purposes, with the obligation to submit the proof of earmarked expenditure of these funds to the FBiH Tax Administration later, at the latest by the end of the current year.
A residential unit of up to 120 square meters is considered a suitable housing unit.