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News published in INFORMA in September

146483-DEATH OF HOUSING. Deduction FOR USFRUCT AND NEDAD PROPERTY

A marriage acquires its home before January 1, 2013, applying the deduction for investment in a primary residence from the acquisition. After the death of one of the spouses, the other maintains its ownership percentage of 50%, continues to reside in the property and inherits the usufruct or the bare ownership of the other 50%. It clarifies when the deduction can continue to be applied for the new payments made on the loan. DT 18 of the Personal Income Tax Act.

147181-DEATH OF HOUSING. Total DOMINIUM DISCOUNT

A marriage under the economic regime of property buyers acquires their home before January 1, 2013, applying the deduction for investment in a primary residence from the acquisition. After the death of one of the spouses, the other maintains its ownership percentage of 50%, continues to reside in the property and acquires the full ownership of the other 50%. It clarifies when the deduction can continue to be applied for the new payments made on the loan. DT 18 of the Personal Income Tax Act.