6. Tax deductible taxes

The following concepts are included in this category and are differentiated in the declaration of IRPF

a. VATsupported

will not be included in the deductible expenses of the economic activity carried out . 

On the contrary, must be included ##1##within the deductible expenses of the economic activity carried out: VAT, including, where applicable, the equivalence surcharge, borne in said operations, the amounts of which are not deductible in the self-assessments of the VATof this tax. Among other assumptions, this circumstance will occur when the economic activity carried out is subject to the following special VATregimes:

• Special Regime of the Equivalence Surcharge.

• Special regime for agriculture, livestock and fisheries.

For its part, the VATborne corresponding to the acquisition of elements of the fixed assets assigned to the activity that are not deductible in this last tax, must be integrated as the greater acquisition value of said elements, for which will be considered as an expense in the Personal Income Tax will be made through the corresponding amortizations .

b. Other tax-deductible taxes

This concept includes non-state taxes and surcharges, parafiscal levies, rates, surcharges and special state contributions that cannot be legally passed on, provided that they affect the computed income, are not of a penal nature and correspond to the same fiscal year as the income. Examples of non-state taxes are the Tax on Economic Activities ( IAE ) and the Tax on Real Estate ( IBI ) corresponding to the economic activity carried out.

Criminal and administrative sanctions, surcharges for the executive period and the surcharge for late declaration without prior request are not considered deductible expenses.