Can the wife claim MRTA insurance on the tax return

[bbabythai]

Im preparing docs for the wifes tax return. She purchased a building in her name but we don't live in it. We have been doing renovations on it. We paid MRTA insurance at the inception of the loan. 

 

I wanted to know if this can be claimed on the tax return. When I looked up the 'types of allowances' on the tax site it only refers to claiming 'life insurance'. 

 

Also, it says we can claim home mortgage insurance. But we are not living there but not renting it out yet. Could this still be claimed?

 

thanks

[KamnanT]

I'm certainly no tax expert but my understanding is that you can claim certain life insurance premiums up to 100,000 baht per year and the same limit for mortgage interest, but not mortgage insurance.  And the mortgage interest deduction is only for the mortgage on your principal residence, not for a commercial or investment property.