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Form 100. Personal Income Tax Return 2023

7.4.4.5. Reduction for the acquisition of agricultural diesel and fertilizers

Agricultural and livestock activities may reduce the previous net income:

  • At 35% of the purchase price of agricultural diesel

  • In 15% of the purchase price of fertilizers

In both cases, the acquisitions must be necessary for the development of said activities, they must have been made in the year 2023 and be documented in invoices issued in said period that meet the requirements set forth in the Regulation governing billing obligations.