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Practical Guide to Income Tax 2025. Part 1.
Chapter 11. Capital gains and losses

Practical Guide to Income Tax 2025. Part 1.

Paintings: usufruct over real estate

Usufruct and dismemberment of property: concept and definitions
Constitution of usufruct
Transfer of usufruct
Extinction of usufruct and consolidation of ownership
Transfer of real estate after consolidation of ownership

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Updated webpage: March 17, 2026