f. Other external services
This concept includes 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 mentioned, among others:
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Research and development expenses.
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Transportation.
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Banking and similar services.
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Advertising, propaganda and public relations.
Note: Expenses for customer or supplier services will be deductible up to a limit of 1% of the net turnover for the tax period.