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 for late declaration without prior request will not be tax deductible.

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, penalties and others (art. 15 c) LIS)" on page 12 of form 200.