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 passable as long as they affect the computed income, do not have a sanctioning nature, and correspond to the same year as the income.

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

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