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Form 100. Personal Income Tax Declaration 2018

Other staff expenses

  • Staff training expenses.

  • Contributions paid by the employer as promoter of a Pension Plan in which his employees participate, or contributions to alternative systems for the coverage of contingencies similar to those of said Plans, provided that they are tax deductible.

  • Compensation paid to company personnel to compensate them for damage or harm.

  • Personnel accident insurance.

  • Any other expense related to the company's personnel that is not considered pure liberality