As a prior consideration, to take into account, it is not the same, an economic outlay, as a fiscally deductible expense.

In order for an economic outlay to also be a fiscally deductible expense, it must meet the following requirements:

  • That the expenses are linked to the economic activity developed. That is, they are characteristic of the activity.
  • That the expenses are properly justified (invoices, tickets, receipts ...)
  • That they are registered in the accounting or book-registration that must be carried out by taxpayers who carry out economic activities.

The fiscally deductible expenses will be grouped:

Operating costs +
Personal expenses +
External services +
Financial expenses +
Amortization +
Extraordinary expenses +
Other services +

Information prepared by Enrique Bravo.