Other tax-deductible concepts.

Within this concept, all other expenses that are deductible but not expressly included in other headings must be included.

By way of example, the following may be cited, among others, provided there is an adequate correlation with the income from the activity:

• Acquisition of books, subscription to professional journals and acquisition of non-amortizable instruments.

• Expenses for attending courses, conferences, congresses, etc.

• Fees paid by the entrepreneur or professional to legally constituted corporations, chambers and business associations.