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

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