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Practical manual for Income Tax 2019.
Chapter 16. General deductions from the quota in the 2019 financial year
Deductions for incentives and stimuli to business investment in economic activities in direct estimation
General regime and special regimes of deductions for incentives and stimuli to business investment of the Corporate Income Tax Law
General deduction system

Practical manual for Income Tax 2019.

Article 39.1 LIS (Joint limit)

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Updated webpage: 19/October/2023