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News published in INFORMA 2025

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News published in INFORMA during the month of July

135541 - AFFECTED ELEMENTS: MIXED VEHICLES FOR TRANSPORTING MATERIALS

It is modified to collect the new criteria of the Central Economic-Administrative Court on the impact of mixed vehicles used for the development of the activity.  TEAC Resolution 4214/2024 of June 24, 2025.

148404 - DOUBTFUL DEBIT BALANCES. PROPERTY NOT RENTED IN THE YEAR

When a rent default occurs can be deducted as expenses Doubtful debt balances, once the regulatory requirements have been met, regardless of whether the property is no longer rented at the time the expense is calculated.  

148406 - UNIVERSITY INTERNSHIP PROGRAM

In a university internship program an activity is not carried out on one's own or another's behalf for which you are registered in the corresponding Social Security system and therefore do not meet the requirements for the deduction for large families or for dependents with disabilities.