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Form 100. 2018 Personal Income Tax return

7,5,3,12. Extraordinary expenses due to exceptional circumstances

When the activity was affected by fires, floods, landslides or other exceptional circumstances that determine extraordinary expenses outside the process normal for the exercise of the same, the net yield may be reduced in the amount of these expenses, provided that this has been done in knowledge of the Tax Administration within 30 days from the date it took place.