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Practical manual for Income Tax 2019.

Tax deductible expenses

  1. Requirements to consider a deductible expense
  2. Purchase of stocks (merchandise and raw materials)
  3. Inventory variation (only if there is a decrease in inventory at the end of the year)
  4. Other operating consumption
  5. Personnel costs
  6. Expenses of the owner of the activity
  7. External services
  8. Tax deductible taxes
  9. Financial expenses
  10. Impairment losses on assets
  11. Tax incentives for patronage: collaboration agreements in activities of general interest
  12. Tax incentives for patronage: expenses on activities of general interest
  13. Other tax deductible expenses (except provisions)
  14. Supplies and other expenses