Acquisition, construction, rehabilitation and expansion of the habitual residence
Regulations: Articles 68.1 and 78.2 Law Personal Income Tax , drafted on 12-31-2012; 55 Regulation Personal Income Tax , drafted on 12-31-2012
- Who is entitled to this deduction?
- Concept of acquisition, construction, rehabilitation and expansion of the habitual residence
- Concepts that do not give the right to deduction
- Amounts paid with the right to deduction and maximum deductible base
- Other conditions for the application of the deduction
- Deduction percentages