News published in INFORMA 2023

News published in INFORMA in September

A married couple purchased their home before 1 January 2013 and the deduction for investment in primary residence was applied from the date of purchase. After the death of one of the spouses, the other maintains his/her 50% ownership percentage, continues to reside in the home and inherits the usufruct or the bare ownership of the other 50%. Clarification is provided as to when the deduction for new loan payments can continue to be claimed. DT 18 of the Income Tax Law .

A married couple under a community property regime acquires their home before January 1, 2013, applying the deduction for investment in primary residence from the acquisition. After the death of one of the spouses, the other maintains his 50% ownership percentage, continues to reside in the home and acquires full ownership of the other 50%. Clarification is provided as to when the deduction for new loan payments can continue to be claimed. DT 18 of the Income Tax Law .