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Practical Guide to Income Tax 2019.
Chapter 7. Income from economic activities. Direct estimation method
Phase 1. Determination of net return
Amortization: tax-deductible provisions for the year
Amortization freedom assumptions

Practical Guide to Income Tax 2019.

Freedom of amortization in the cases contemplated in article 12.3 of the Corporate Tax Law

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Updated webpage: 19/October/2023