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Practical Income Manual 2021.

Deductions for incentives and stimuli for business investment in economic activities in objective estimation

Regulations: Articles 68.2 and 69.2 Law Personal Income Tax

In the case of taxpayers who carry out economic activities and determine their net performance by the objective estimation method, the incentives and stimuli for business investment established or established in the Corporate Tax regulations will only apply to them when so established. regulations taking into account the characteristics and formal obligations of the aforementioned method.

During fiscal year 2021, the application of any of these incentives has not been legally established.