Fees not deductible by law

The payments must not be included among the exclusions and restrictions of the right to deduct.

The Act establishes that they cannot be subject to deduction to any measure, unless they are goods of exclusive industrial, commercial, agricultural, clinical or scientific, or goods intended to be delivered or transferred for consideration or for services received to be rendered for payment , by business owners or professionals who are regularly engaged in carrying out such operations, the amounts borne:

1. For travel, hospitality and catering services, unless they are considered as deductible expenses for the purposes of Personal Income Tax or Corporation Tax.

2. In food, tobacco and drinks or entertainment or recreational services.

3. In jewellery, precious stones, pearls and articles made with gold or platinum.

4. In goods or services intended for customer, salaried or third-party service.

   This consideration will not be given:

   • Free samples and low-value advertising objects.

   • Those intended to be the subject of delivery or transfer of use by means of compensation that, at a time after acquisition, were intended for customer, salaried or third-party service.