f. Other external services
Included within this concept are those other services of a diverse nature acquired for economic activity that are not part of the acquisition price of the fixed assets.
Among these services, the following can be noted, among others:
Research and development expenses.
Banking and similar services.
Advertising, propaganda and public relations.
Note: Expenses for services to clients or suppliers will be deductible with a limit of 1% of the net amount of the turnover for the tax period.