9.8.1. General conditions and requirements for application

Taxpayers who carry out economic activities in direct estimation, in either of its two modalities, have the right to the incentives and stimuli for business investment established in the Corporate Tax regulations.

These incentives will only apply to taxpayers under the objective assessment regime when expressly established.

However, amounts pending deduction from investments made in previous years in which the return was determined under the direct estimation regime may be deducted in this declaration and until the end of the legal period granted for this, even if the taxpayers are covered by the objective estimation regime in this year.

Investments made by entities under an income attribution regime (civil companies that are not subject to corporate tax, unclaimed inheritances, community property, etc.) that determine their net returns by direct estimation, may be subject to deduction by each of the partners, heirs or co-owners in proportion to their participation in the entity's profit (art. 8 Law).