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Practical Income Manual 2022.

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.