Requirements

Necessary requirement: The intention to allocate the acquired goods and services to economic activity must be confirmed by objective elements.

These deductions cannot be made by entrepreneurs who must apply the special regime of the equivalence surcharge.

The application of these deductions has the same effects as the renunciation of the special regime for agriculture, livestock and fishing, not being able to benefit from this regime until three years have passed.

first year of delivery of goods or provision of services is considered to be the year in which the normal exercise of said operations begins, provided that they begin before July 1 and, otherwise, the following year.