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Form 100. Personal Income Tax Declaration 2018

Other tax deductible concepts.

Within this concept, all other expenses that, being deductible, are not expressly included in the previous headings must be recorded.

As an example, the following can be cited, among others, provided there is an adequate correlation with the income of the activity:

  • Acquisition of books, subscription to professional magazines and acquisition of non-amortizable instruments.

  • Expenses for attending courses, conferences, congresses, etc.

  • Fees paid by the businessman or professional to legally constituted corporations, chambers and business associations.