Other tax deductible items.

This item must include all other expenses that, having the character of deductibles, are not expressly included in the previous headings.

For example, the following may be mentioned, among others, provided that there is a suitable correlation with the income of the activity:

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

• Attendance costs for courses, conferences, congresses, etc.

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