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Practical Manual of Companies 2021.

Expenditure on activities contrary to the legal system

article 15 f) of the LIS establishes that the expenses of actions contrary to the legal system will not be tax deductible, so the taxpayer must in the tax period in which these expenses considered non-deductible are recorded, a positive adjustment to the accounting result in box [01816] «Expenses of actions contrary to the legal system (art. 15 f) LIS)» on page 12 of model 200.