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Practical Manual of Companies 2022.

Fines, penalties and other

article 15 c) of the LIS establishes that fines and criminal and administrative sanctions, surcharges for the executive period and the surcharge will not be tax deductible. by extemporaneous declaration without prior request.

Filling in form 200

In relation to the above, the taxpayer must make a positive adjustment to the accounting result in the tax period in which these expenses considered non-deductible are recorded in box [01815] «Fines, sanctions and others (art. 15 c) LIS)» on page 12 of model 200.