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Form 100. Personal Income Tax Declaration 2019

7,4,2,3. Tax deductible expenses

In general, expenses provided for in accounting regulations are considered deductible, as long as they are not expressly excluded by a tax rule.

For an expense to be tax deductible, it is also necessary that it be linked to the activity carried out, that it be accounted for and that there be adequate justification.

  1. Purchase, Inventory Variation and Other Operating Consumption
  2. Wages and salaries
  3. Employers’ social security
  4. Social Security or contributions to mutual societies of the owner of the activity
  5. Compensations
  6. Per diems and travel allowances for employed personnel
  7. Contributions to social security systems attributed to employed personnel
  8. Other staff expenses
  9. Taxpayer's living expenses
  10. Rents and charges
  11. Repairs and upkeep
  12. Supplies
  13. Independent professional services
  14. Insurance premiums
  15. Subcontracted work
  16. Other external services
  17. Financial expenses
  18. Input VAT
  19. Other tax deductible taxes
  20. Amortization provisions
  21. Amortization provisions in simplified direct estimation
  22. Losses due to debtor insolvencies
  23. Patronage incentives: expenses on activities of general interest
  24. Patronage incentives: collaboration agreements in activities of general interest
  25. Other tax deductible concepts.
  26. Tax-deductible provisions
  27. Non deductible expenses