New features published in INFORMA 2026

News published in INFORMA during the month of August

Life insurance premiums linked to a mortgage are only deductible from real estate capital gains if they directly affect the cost of financing the property, as they are included in the loan and subsidize the interest rate. They are deducted proportionally to the effective lease days of the property.

Judicially recognized disability pensions are attributed to exercise in which the sentence becomes finaleven if they correspond to previous years. This special rule prevails over the general rule of arrears, as it is a constitutive act of the right. If the period exceeds two years, the following applies: 30% reduction of art. 18.2 of the Personal Income Tax Law.

The contributions corresponding to the regularization of years in which the taxpayer was a scholarship recipient are considered deductible expense in the statement of exercise in what payment is made, are not attributed to the years in which the activity was carried out as a scholarship recipient.

The temporary transfer of internet domain names, without organized economic activity, is taxed as income from movable capital through the leasing of movable property, becoming part of the general tax base. The bills deductibles are the necessary to achieve the desired performance. If the payer is required to withhold, a withholding tax will apply. 19% withholding on overall performance.

The reward for reporting an intestate inheritance is described as capital gain to integrate into the general tax base. The indictment is made in the moment when the resolution is issued which determines the accrual of the prize, without applying reductions for irregular returns.

The expenses of a doctoral thesis incurred by a physician are deductible if the direct correlation with their activity and the ability to generate income. The assessment of this relationship is the responsibility of the tax authorities. Furthermore, the expenditure must be justified and accounted for.

Depreciation of assets only allows their amortization while they are affected by economic activity. When the activity ceases, they lose this character and become personal property. Therefore, the reduction in return due to investment incentives must be calculated proportionally to the days of discharge in the census.

The timing of the recognition of employment income derived from collective proceedings does not depend on the finality of the collective judgment, but is determined by the date of the express acknowledgment of the debt. This recognition is formalized through conciliation decree or final individual judgment.

To determine whether an activity is the main source of income in the transfer of a family business, the net returns from the various sources. However, if the taxpayer uses different methods of determining income (e.g. objective and direct estimation), the comparison must be based on the full returns to avoid distortions.

The income from an unclaimed inheritance all heirs are subject to income tax. instituted, including term heirs. The established deadline only delays the effects of the acceptance, but does not prevent the attribution of returns.