Leasing
The law establishes that the financial charges will be 100% tax-deductible in addition to recovering the cost of the equipment up to a maximum of double the legal amortisation coefficient applicable to the financed equipment. The excess, if applicable, can be deducted over successive accounting periods.
It should be indicated that all the above is valid for legal and physical persons who work for themselves in the Direct Estimation regime. This is not applicable for people who are in the Coefficient, Signs, Indices and Modules regime.
Alternately, the Law states that financial rental quotas, in the part which corresponds to the cost of recovering the equipment – amortisation – must remain the same or increase consistently over the contractual period.
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