"May all women and girls in their families always feel equal and may we use this day to commemorate the women who have paved the way for the rest of us and the men who have been there to support those women in the daily struggle for equality."
Eugenia Chaves Rodríguez, partner of ICS.
Expenses that are not supported by a voucher are not deductible for tax purposes. That said, there are some expenses that do not generate receipts or for which receipts with the requirements demanded by the law and the regulations cannot be required, for example, expenses abroad. I share with you some recent criteria on the issue of expenses without vouchers, a matter that always generates, and at this time of the year, constant questions:
- Internet payments to employees as an incentive or subsidy considering the new teleworking modality implemented by the company, is considered a deductible expense for income tax purposes. (1190018-2023)
- The Law does not establish an aging period for the application of uncollectibles as deductible expenses, and when they are recovered, they will be taxable (1190008-2023).
- Medical insurance granted to employees at management level is not of a salary nature (1190025-2023).
- Payments to joint and several guarantors for the liability and risk assumed by them in connection with the creation of a loan for a company do not constitute a deductible expense in the income statement.
- Profit Tax for this company, which is a debtor (1190100-2023)
Receipt is acknowledged: Gisella Sánchez, new CABEI president. The United States decides to provide humanitarian aid in Gaza. Sweden formally joins NATO. France becomes the first country in the world to guarantee abortion in its constitution. World Bank extends US$350 million in credit to Costa Rica for infrastructure and services. China changes its policy of 1 child per family to 3. Liberationist youth confronts Fabricio Alvarado for his position on conversion therapies. CNN reports that in 2022 the U.S. sought the help of Indian Prime Minister Narenda Modri to prevent a Russian nuclear attack on Ukraine.