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. 

• Transportation.

• 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.