Administrative doctrine and case-law on tax deduction for mortis causa acquisition of the deceased's habitual abode

Abstract

The habitual abode is subject of multiple tax benefits in our tax system, among which may be cited the article 20.1 c) of the Law of Inheritance and Gift Tax. That article provides that taxpayers can reduce their taxable income when they receive the main residence of the deceased by inheritance. Analyzing the configuration of that tax benefit, there are several requirements that are established by law for its implementation, examination of which we have dedicated this study. The interpretive criteria maintained by our doctrine and jurisprudence is of great relevance to stablish the right to enjoy such tax benefit.