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Form 100. 2019 Personal Income Tax return

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