7,4,2,3. Tax deductible expenses
In general, expenses provided for in accounting regulations are considered deductible, provided they are not expressly excluded by a tax regulation.
For an expense to be tax deductible, it must be linked to the activity carried out and, in addition, it must be recorded in the accounting or registry books that taxpayers who carry out economic activities must keep, and it must be correctly allocated and properly justified.
- Purchase, Change in stock and Other operating expenses
- Wages and salaries
- Employers’ social security
- Social Security or contributions to mutual funds of the owner of the activity
- Compensation
- Diets 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
- VAT
- Other tax-deductible taxes
- Amortization provisions
- Amortization provisions in simplified direct estimation
- Losses due to debtor insolvency
- Patronage incentives: expenditure on activities of general interest
- Patronage incentives: Collaboration agreements on activities of general interest
- Other tax-deductible concepts.
- Tax-deductible provisions
- Non deductible expenses