f. Other external services

This concept includes other services of a diverse nature acquired for economic activity that are not part of the acquisition price of the fixed assets.

Among these services, the following can be mentioned, among others:

• Research and development expenses. 
• Transportation.
• Banking and similar services.
• Advertising, propaganda and public relations.

Note: Expenses for customer or supplier services will be deductible up to a limit of 1% of the net turnover for the tax period.