Deduction limit: verification of the assets situation

Regulations: Art. 70 Law Income Tax

The application of this deduction will require that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value shown by its verification at the beginning of the period by at least the amount of the investments made.

Note: Regarding verification of the assets situation see what is discussed in the corresponding section of the "Deduction for investment in habitual residence: "Transitional regime" in this Chapter.