News published in INFORMA 2023
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147216 - DEDUCTIBLE EXPENSE: TENANT PAYSThe treatment in Personal Income Tax of the expenses of the real estate capital gains paid by the tenant is clarified.
147217 - MINIMUM FOR DESCENDANTS: DEATH OF A PARENTWhen one of the parents dies during the tax period, the minimum for descendants for the common child, will be prorated in any case between the parents (50% each), even if the surviving spouse pays taxes jointly with the minor child and the latter has income exceeding 1,800 euros.