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.
- Purchase, Change of Stock and Other Operating Consumption
- Wages and salaries
- Social Security at the company's expense
- Social Security or contributions to mutual funds of the holder of the activity
- Compensation
- Employee travel allowances and allowances
- Contributions to social welfare systems attributed to the employees
- Other personnel expenses
- Taxpayer's subsistence expenses
- Rents and charges
- Repairs and upkeep
- Supplies
- Independent professional services
- Insurance premiums
- Work carried out by other companies
- Other external services
- Financial expenses
- Input VAT
- Other tax deductible taxes
- Depreciation allowances
- Depreciation allowances in simplified direct estimate
- Losses due to debtors'insolvencies
- Patronage incentives: Expenses in activities of general interest
- Patronage incentives: Collaboration agreements in activities of general interest
- Other tax deductible items.
- Tax deductible provisions
- Non deductible expenses