7,4,2,3. Tax deductible expenses

In general, the expenses provided for in accounting regulations are considered deductible, provided that they are not expressly excluded by a tax standard.

In order to make a tax deductible expense, it is also necessary to be linked to the activity carried out, which is accounted for and that adequate justification is available.

1. Purchase, Change of Stock and Other Operating Consumption
2. Wages and salaries
3. Social Security at the company's expense
4. Social Security or contributions to mutual funds of the holder of the activity
5. Compensation
6. Employee travel allowances and allowances
7. Contributions to social welfare systems attributed to the employees
8. Other personnel expenses
9. Taxpayer's subsistence expenses
10. Rents and charges
11. Repairs and upkeep
12. Supplies
13. Independent professional services
14. Insurance premiums
15. Work carried out by other companies
16. Other external services
17. Financial expenses
18. Input VAT
19. Other tax deductible taxes
20. Depreciation allowances
21. Depreciation allowances in simplified direct estimate
22. Losses due to debtors'insolvencies
23. Patronage incentives: Expenses in activities of general interest
24. Patronage incentives: Collaboration agreements in activities of general interest
25. Other tax deductible items.
26. Tax deductible provisions
27. Non deductible expenses