Mortgage interest deduction and registration: Your legal questions

Questioner

Subject 1. I have been living in a recreational bungalow in Oisterwijk since 2005. According to the regulations, I am allowed to do this for 8 months a year. I sold my big house in Leiden and bought the bungalow with the same, but reduced mortgage. Up until 2010 I always enjoyed mortgage interest deduction for my bungalow, my only home. Now in 2011 this no longer seems to be possible in the DIGID electronic declaration. Is this correct? Can the rules of the game be changed just like that. Or am I doing something wrong? Subject 2. I am currently registered in The Hague, where I rent an apartment. Am I entitled to registration in Oisterwijk, where I will be staying for 8 months in my own home on my own plot?

Lawyer

You should register yourself in the municipality where you normally live. Your place of residence is in principle the place where your social life is, where your insurance is, where you mainly stay, where your social contacts are, where you do sports, where your bank account is registered, etc. Only at this place of residence and in that home is mortgage interest deduction possible.