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Practical Income Manual 2019.
Chapter 16. General tax deductions in fiscal year 2019
Deductions for incentives and stimuli for business investment in economic activities in direct estimation
General regime and special regimes of deductions for incentives and stimuli for business investment of the Corporate Tax Law
Special deduction regimes (events of exceptional public interest)
Expenses incurred during the year linked to events of exceptional public interest

Practical Income Manual 2019.

Specific regulation of each event

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Updated webpage: October 19, 2023