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.
- Purchase, Inventory Variation and Other Operating Consumption
- Wages and salaries
- Employers’ social security
- Social Security or contributions to mutual societies of the owner of the activity
- Compensations
- Per diems and travel allowances for employed personnel
- Contributions to social security systems attributed to employed personnel
- Other staff expenses
- Taxpayer's living expenses
- Rents and charges
- Repairs and upkeep
- Supplies
- Independent professional services
- Insurance premiums
- Subcontracted work
- Other external services
- Financial expenses
- Input VAT
- Other tax deductible taxes
- Amortization provisions
- Amortization provisions in simplified direct estimation
- Losses due to debtor insolvencies
- Patronage incentives: expenses on activities of general interest
- Patronage incentives: collaboration agreements in activities of general interest
- Other tax deductible concepts.
- Tax-deductible provisions
- Non deductible expenses