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not be interpreted by the Treasury as a donation and / or benefit , with corresponding tax consequences and the appropriate punishment if detected in a check of tax when incurred expenses deemed necessary to carry out the activity, although it is a supply for free.
have considered as normal business and therefore deductible for tax purposes:
have considered as normal business and therefore deductible for tax purposes:
- expenses for public relations with Customers and Suppliers.
- for Personal Expenses due to custom or usage in the enterprise, sector or region.
- The made to promote the activity of the Company.
- costs correlated with income.
- T lso deductible donations to certain societies regional industrial development or sports federations and sports clubs.
Finally it should be noted that the law 30/94 on Foundations and tax incentives for private participation in general activities also allows the deduction of expenses for donations to organizations that perform certain activities
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