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Practical Guide to Income Tax 2023.
Chapter 16. General deductions from the quota in the 2023 fiscal 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 Guide to Income Tax 2023.

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. Outstanding balances from support programs completed before January 1, 2023

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Updated webpage: March 15, 2024