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Practical manual for Income Tax 2022.
Chapter 16. General deductions from the quota in the 2022 financial year
Deductions for incentives and stimuli to business investment in economic activities in direct estimation
General regime and special regimes of deductions for incentives and stimuli to business investment of the Corporate Income Tax Law

Practical manual for Income Tax 2022.

3. Special deduction regimes (Support programs for events of exceptional public interest)

3.1. General regulation and limits
3.2. Expenses incurred during the year linked to events of exceptional public interest
3.3. Balances pending application of support programs completed prior to January 1, 2022

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Updated webpage: March 16, 2023