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.

1. Purchase, Inventory Variation and Other Operating Consumption
2. Wages and salaries
3. Employers’ social security
4. Social Security or contributions to mutual funds of the owner of the activity
5. Compensation
6. Diets and travel allowances for employed personnel
7. Contributions to social security systems attributed to employed personnel
8. Other staff expenses
9. Taxpayer's living expenses
10. Rents and charges
11. Repairs and upkeep
12. Supplies
13. Independent professional services
14. Insurance premiums
15. Subcontracted work
16. Other external services
17. Financial expenses
18. VAT supported
19. Other tax-deductible taxes
20. Amortization provisions
21. Amortization provisions in simplified direct estimation
22. Losses due to debtor insolvency
23. Patronage incentives: expenses on activities of general interest
24. Patronage incentives: collaboration agreements in activities of general interest
25. Other tax-deductible concepts.
26. Tax-deductible provisions
27. Non deductible expenses