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Practical Manual for Companies 2023.

Supplies and other expenses

  1. Pension expenditure and provisions not affected by article 11.12 LIS (articles 14.1, 14.6 and 14.8 LIS)
  2. Other non-tax-deductible provisions not affected by article 11.12 LIS
  3. Public subsidies included in profit and loss for the year, not integrated in the taxable base