Amounts paid from current transactions

The rate borne by current operations will be the sum of all rates borne or paid for the acquisition or importation of goods and services, other than fixed assets, intended for the development of the activity, to the extent that they are deductible, by application of the general criteria for deduction of rates borne in the Value Added Tax.

Compensation paid to taxpayers covered by the special regime for agriculture, livestock and fishing will also be deductible.

Likewise, 1 percent of the amount of the fee accrued for current operations will be deductible as fees that are difficult to justify.

However, contributions incurred outside the fiscal year, as well as contributions incurred for travel or displacement services, hotels and restaurants, will not be deductible in the event that the business owners or professionals carry out their activity in a specific location.

When goods and services are purchased or imported for common use in various activities subject to this regime, the amount to be deducted will be the one resulting from the apportionment based on their effective use, and if it is not possible to apply said procedure, in equal parts.

It should also be noted that the deduction of the fees borne or paid for current operations will not be affected by the receipt of subsidies that do not form part of the tax base for activity under the simplified regime.

Finally, it should be noted that the instalments borne or satisfied will only be deductible in the self-assessment corresponding to the last tax period of the year in which they must be understood to be borne or satisfied.