News published in INFORMA 2023
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146483 - SPOUSE DEATH. USUFRUCT AND BARE OWNERSHIP DEDUCTIONA couple acquires their home before January 1, 2013, applying the deduction for investment in habitual residence from the acquisition. After the death of one of the spouses, the other maintains their 50% ownership percentage, continues to reside in the home and inherits usufruct or bare ownership of the other 50%. It is clarified when the deduction can continue to apply for the new payments assumed on the loan. DT 18 of the Personal Income Tax Law .
147181 - SPOUSE DEATH. FULL DOMAIN DEDUCTIONA married couple in a community property regime acquires their home before January 1, 2013, applying the deduction for investment in habitual residence from the acquisition. After the death of one of the spouses, the other maintains their 50% ownership percentage, continues to reside in the home and acquires full ownership of the other 50%. It is clarified when the deduction can continue to apply for the new payments assumed on the loan. DT 18 of the Personal Income Tax Law .