Other tax-deductible taxes

This concept would include non-state taxes and surcharges, parafiscal levies, rates, surcharges, and special state contributions that are not legally transferable, provided that they affect the computed income, are not of a sanctioning nature, and correspond to the same fiscal year as the income.

As an example, the IAE and IBI corresponding to the economic activity carried out.

The following are not considered deductible expenses, among others: criminal and administrative sanctions, surcharges for the executive period and the surcharge for late declaration without prior request.