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Donations Tax (VALUATION OF USUFRUCT, FIDEICOMMISSUM OR OTHER LIKE…

- - - - ● created when a person donates or leaves property to another person known as a fiduciary
      - ● provided that the ownership will pass to a third party known as a fideicommissum on death of the fiduciary
    - - Fiduciary becomes full owner
      - Fiduciary may retain it or disposes of the property
  - - - Bare dominium (right of ownership)
      - Usufruct (right of use)