4.2.31 Code 01816 expenses of actions contrary to the legal system (Article 15 f) LIS)

Article 15 f) of the LIS establishes that the expenses of actions contrary to the legal system will not be tax deductible, so the taxpayer must make them in the tax period in which they account for these expenses considered non-deductible, a positive adjustment to the accounting result in this key by completing, where appropriate, their corresponding breakdown boxes.