Tax deductible expenses

Note: 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 the following sections of the declaration will be reflected in the corresponding “Other tax-deductible concepts (except provisions)”.

1. 1. Requirements to consider an expense as deductible
2. 2. Purchase, Change in stock and Other operating expenses
3. 3. Personnel costs
4. 4. Expenses of the activity owner
5. 5. External services
6. 6. Tax deductible taxes
7. 7. Financial expenses
8. 8. Impairment losses on credits arising from possible insolvencies of debtors
9. 9. Tax incentives for patronage: Collaboration agreements on activities of general interest
10. 10. Tax incentives for patronage: expenditure on activities of general interest
11. 11. Other tax-deductible expenses (except provisions)
12. 12. Provisions