Deductible expenses

Regulations: Articles 26.1 b) Law Personal Income Tax and 20 Regulations

Income derived from the provision of technical assistance, the leasing of personal property, businesses or mines or from subleases. In these cases, the expenses necessary to obtain it, as well as the amount of the deterioration suffered by the assets or rights from which the income comes, will be deductible from the full income.

For these purposes, deductible expenses are considered to be those provided for as such for the income from real estate capital discussed in the previous chapter, with the exception that the limit provided for interest and other financing expenses and repair and repair expenses is not applicable. conservation.