Other tax deductible taxes

This concept would include non-state taxes and surcharges, tax contributions, fees, surcharges, and special state contributions that are not legally chargeable, provided that they affect the income received, are not punishable and correspond to the same fiscal year as income.

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

They are not considered as deductible expenses, among others: Criminal, administrative sanctions, surcharges for the executive period and the surcharge for an extemporaneous declaration without prior notice.