The great Felix Bornstein in his article Sunday in The Sunday World reflects on what effects / generates a marital crisis in the taxation of the residence. As always taught a master class.
party that unlike the rest of urban property built, the residence is excluded from taxation in the income tax dede (ufff thank goodness), adding another benefit consisting of the share of personal income tax deduction on investment for acquire residence. This legal framework is unclear, but the existence of certain external circumstances as a situation marital crisis affect or may affect the taxation discussed. The spouses must agree on which of them (and the children in whose company are) shall use and enjoyment of future housing and lack of acerdo, the Judge of First Instance family decide. In any case, the viviendahabrá lost the character of regularity for one spouse, one who abandons the family home, ... What fiscal impact will this act of marriage is broken?.
The answer regarding the deduction in the amount of income tax is simple, the spouse who leaves the premises may remain after deduction for payments to be made for the acquisition of the property that once tena usual character, even-Bornstein opininion of profess-if you do not own it. Tb the other spouse. keep this right by the payments to meet.
The issue is more complicated for imputed income (2% of assessed value or 1.1% as appropriate). to urban land not leased housing than usual. Imputed income tax law requires the imputation of income to the owner of the property, whether or not available (the latter point on which is silent). Only to illustrate that when the property is encumbered by a real right of enjoyment (such as usufruct), the rent charged the owner of the real right-holder and not the owner. The TS does not maintain a uniform law, even on this subject on the legal nature of the judicial allocation of the use of housing in matrimonial proceedings. For its part, the Directorate General of Income Tax in a binding consultation of June 10, 2009 states that the outgoing partner will not have to impute property income housing Algua by that in spite of losing its character as usual for him or her.
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