Other tax deductible expenses (except provisions)

In addition to those mentioned, other expenses that, having a tax deductible nature, are not expressly included in the previous headings may also be deducted within this concept. As an example, the following may be cited, among others, provided that there is an adequate correlation with the income of the activity.

1. Acquisition of books, subscription to professional magazines and acquisition of non-amortizable instruments, as long as they are directly related to the activity.
2. Expenses for attending courses, conferences, congresses, etc., related to the activity.
3. Certain fees paid by the businessman or professional to legally constituted corporations, chambers and business associations.