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Practical Income Manual 2020.

A) Acquisition or rehabilitation of the habitual residence

Regulations: Articles 68.1 and 78.2 Personal Income Tax Law, drafted on 12-31-2012; 55 Regulations, drafted on 12-31-2012

  1. Who is entitled to this deduction?
  2. Concept of acquisition and rehabilitation of habitual residence
  3. Concepts that do not give the right to deduction
  4. Amounts paid in the year with the right to deduction
  5. Deduction percentages