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Practical Income Manual 2022.

Tax deductible expenses

Note: The declaration of deductible expenses will be made recording those that, having occurred in the development of the activity, are considered tax deductible. Those deductible expenses that are not expressly included in the following headings of the declaration will be reflected in the one corresponding to “Other tax deductible concepts (except provisions)”.

  1. 1. Requirements to consider an expense as deductible
  2. 2. Purchase, Inventory Variation and Other Operating Consumption
  3. 3. Personnel costs
  4. 4. Expenses of the owner of the activity
  5. 5. External services
  6. 6. Tax deductible taxes
  7. 7. Financial expenses
  8. 8. Losses due to impairment of credits derived from possible insolvencies of debtors
  9. 9. Tax incentives for patronage: collaboration agreements in activities of general interest
  10. 10. Tax incentives for patronage: expenses on activities of general interest
  11. 11. Other tax deductible expenses (except provisions)
  12. 12. Provisions