Requirements to consider a deductible expense

The requirements and conditions that expenses must generally meet to be considered tax deductible are the following:

• That they are linked to the economic activity carried out. That is, they are specific to the activity.
• That they are adequately justified.

  See in this regard article 106.4 of the General Tax Law.

• That they are registered in the accounting or registration books that must
  kept by taxpayers who carry out economic activities. 

The declaration of deductible expenses will be made by recording those that, having occurred in the development of the activity, are considered tax deductible. Those deductible expenses that do not appear expressly included in these sections will be reflected in the corresponding “Other tax-deductible concepts (except provisions)”.