Adquisición de participaciones (artículo 12.8 NF 3/1996) Acquisition of shares (article 12.8 Provincial Law 3/1996)
-- Discipline (optional) -- Accounting Advertising / Public Relations Aerospace / Aviation / Space Agriculture Animal Husbandry = Livestock * Anthropology Archaeology Architecture Art, Arts & Crafts, Painting Astronomy & Space Asylum/Migration/Displacement Audit = Finance * Automation & Robotics Automotive / Cars & Trucks Banking = Finance * Biology (-tech,-chem,micro-) Blockchain/Cryptocurrencies Botany Building = Construction * Business/Commerce (general) Cars = Auto * Ceramics = Materials * Certificates, Diplomas, Licenses, CVs Chemistry; Chem Sci/Eng Children's Literature = Poetry & Literature * Cinema, Film, TV, Drama Clothing = Textiles * Comics/Manga/Graphic novels Communications = Telecommunications * Computers (general) Computers: Hardware Computers: Software Computers: Systems, Networks Construction / Civil Engineering Contracts = Law: Contract * Cooking / Culinary Cosmetics, Beauty DVDs = Media * Dentistry = Medical: Dentistry * Economics Education / Pedagogy Electronics / Elect Eng Energy / Power Generation Engineering (general) Engineering: Aero = Aerospace * Engineering: Chem = Chemistry * Engineering: Civil = Construction * Engineering: Electrical = Electronics * Engineering: Industrial Engineering: Mechanical = Mechanics * Engineering: Nuclear = Nuclear * Environment & Ecology Esoteric practices Fashion = Textiles * Fiction = Poetry & Literature * Film & TV = Cinema * Finance (general) Financial Markets = Finance * Fisheries Folklore Food & Drink Forestry / Wood / Timber Furniture / Household Appliances Gambling/Casino/Bets Gaming/Video-games/E-sports Gastronomy = Cooking / Culinary * Gems, Precious Stones, Metals = Mining * Genealogy General / Conversation / Greetings / Letters Genetics Geography Geology Glass = Materials * Government / Politics Graphic Arts = Photo/Imaging * Health Care = Med: HC * History Hotels = Tourism * Human Resources Human rights IT (Information Technology) Idioms / Maxims / Sayings Insurance International Org/Dev/Coop Internet, e-Commerce Investment / Securities Iron & Steel = Metallurgy * Journalism LGBTQ Labor = Human Resources * Land = Real Estate * Law (general) Law: Contract(s) Law: Patents, Trademarks, Copyright Law: Taxation & Customs Leisure = Tourism * Linguistic evaluation/cognitive debriefing Linguistics Literature = Poetry & Lit * Livestock / Animal Husbandry Logistics = Transport * Machinery & Tools = Mechanical * Management Manufacturing Maritime = Ships * Market Research Marketing Massages/Reflexology Materials (Plastics, Ceramics, etc.) Mathematics & Statistics Mechanics / Mech Engineering Media / Multimedia Medical (general) Medical: Cardiology Medical: Dentistry Medical: Health Care Medical: Instruments Medical: Oncology Medical: Pharmaceuticals Metallurgy / Casting Meteorology Metrology Military / Defense Mining & Minerals / Gems Multimedia = Media * Music Names (personal, company) Networking = Computers: Networking * Nuclear Eng/Sci Nutrition Oil & Gas = Petroleum * Other Paper / Paper Manufacturing Patents Patents = Law: Patents * Pedagogy = Education * Petroleum Eng/Sci Pharmaceuticals = Med: Pharma * Philosophy Photography/Imaging (& Graphic Arts) Physics Plants = Botany * Plastic = Materials * Poetry & Literature Politics = Government * Power = Energy * Printing & Publishing Psychology Public relations = Advertising * Real Estate Religion Retail Robotics = Automation & Robotics * Rubber = Materials * SAP Safety Safety Data Sheets/Regulations Sailing = Ships * Science (general) Shipping = Transport * Ships, Sailing, Maritime Slang Social Science, Sociology, Ethics, etc. Software = Computers: Software * Sports / Fitness / Recreation Statistics = Mathematics * Surveying Symbols / Abbreviations / Acronyms = General * Tax = Law: Tax * Telecom(munications) Textiles / Clothing / Fashion Tourism & Travel Trains = Transportation * Transport / Transportation / Shipping Travel = Tourism * Veterinary Veterinary = Livestock * Video Games = Games * Video editing/DVDs = Media * Waste management/Waste disposal/Recycling Water resources management Wine / Oenology / Viticulture Wood = Materials * Wood Industry = Forestry * Zoology
Amortización actividades investigación y desarrollo (artículo 11.4.d) y e) NF 3/1996) Amortisation of Research & Development activities (article 11.4. paragraphs d) and e) Provincial Law 3/1996)
-- Discipline (optional) -- Accounting Advertising / Public Relations Aerospace / Aviation / Space Agriculture Animal Husbandry = Livestock * Anthropology Archaeology Architecture Art, Arts & Crafts, Painting Astronomy & Space Asylum/Migration/Displacement Audit = Finance * Automation & Robotics Automotive / Cars & Trucks Banking = Finance * Biology (-tech,-chem,micro-) Blockchain/Cryptocurrencies Botany Building = Construction * Business/Commerce (general) Cars = Auto * Ceramics = Materials * Certificates, Diplomas, Licenses, CVs Chemistry; Chem Sci/Eng Children's Literature = Poetry & Literature * Cinema, Film, TV, Drama Clothing = Textiles * Comics/Manga/Graphic novels Communications = Telecommunications * Computers (general) Computers: Hardware Computers: Software Computers: Systems, Networks Construction / Civil Engineering Contracts = Law: Contract * Cooking / Culinary Cosmetics, Beauty DVDs = Media * Dentistry = Medical: Dentistry * Economics Education / Pedagogy Electronics / Elect Eng Energy / Power Generation Engineering (general) Engineering: Aero = Aerospace * Engineering: Chem = Chemistry * Engineering: Civil = Construction * Engineering: Electrical = Electronics * Engineering: Industrial Engineering: Mechanical = Mechanics * Engineering: Nuclear = Nuclear * Environment & Ecology Esoteric practices Fashion = Textiles * Fiction = Poetry & Literature * Film & TV = Cinema * Finance (general) Financial Markets = Finance * Fisheries Folklore Food & Drink Forestry / Wood / Timber Furniture / Household Appliances Gambling/Casino/Bets Gaming/Video-games/E-sports Gastronomy = Cooking / Culinary * Gems, Precious Stones, Metals = Mining * Genealogy General / Conversation / Greetings / Letters Genetics Geography Geology Glass = Materials * Government / Politics Graphic Arts = Photo/Imaging * Health Care = Med: HC * History Hotels = Tourism * Human Resources Human rights IT (Information Technology) Idioms / Maxims / Sayings Insurance International Org/Dev/Coop Internet, e-Commerce Investment / Securities Iron & Steel = Metallurgy * Journalism LGBTQ Labor = Human Resources * Land = Real Estate * Law (general) Law: Contract(s) Law: Patents, Trademarks, Copyright Law: Taxation & Customs Leisure = Tourism * Linguistic evaluation/cognitive debriefing Linguistics Literature = Poetry & Lit * Livestock / Animal Husbandry Logistics = Transport * Machinery & Tools = Mechanical * Management Manufacturing Maritime = Ships * Market Research Marketing Massages/Reflexology Materials (Plastics, Ceramics, etc.) Mathematics & Statistics Mechanics / Mech Engineering Media / Multimedia Medical (general) Medical: Cardiology Medical: Dentistry Medical: Health Care Medical: Instruments Medical: Oncology Medical: Pharmaceuticals Metallurgy / Casting Meteorology Metrology Military / Defense Mining & Minerals / Gems Multimedia = Media * Music Names (personal, company) Networking = Computers: Networking * Nuclear Eng/Sci Nutrition Oil & Gas = Petroleum * Other Paper / Paper Manufacturing Patents Patents = Law: Patents * Pedagogy = Education * Petroleum Eng/Sci Pharmaceuticals = Med: Pharma * Philosophy Photography/Imaging (& Graphic Arts) Physics Plants = Botany * Plastic = Materials * Poetry & Literature Politics = Government * Power = Energy * Printing & Publishing Psychology Public relations = Advertising * Real Estate Religion Retail Robotics = Automation & Robotics * Rubber = Materials * SAP Safety Safety Data Sheets/Regulations Sailing = Ships * Science (general) Shipping = Transport * Ships, Sailing, Maritime Slang Social Science, Sociology, Ethics, etc. Software = Computers: Software * Sports / Fitness / Recreation Statistics = Mathematics * Surveying Symbols / Abbreviations / Acronyms = General * Tax = Law: Tax * Telecom(munications) Textiles / Clothing / Fashion Tourism & Travel Trains = Transportation * Transport / Transportation / Shipping Travel = Tourism * Veterinary Veterinary = Livestock * Video Games = Games * Video editing/DVDs = Media * Waste management/Waste disposal/Recycling Water resources management Wine / Oenology / Viticulture Wood = Materials * Wood Industry = Forestry * Zoology
Amortización en caso de cesión de uso de activos con opción de compra o renovación (art. 11.5 NF 3/1996) Amortisation on transfers of usage rights to assets with purchase or renewal option (article 11.5 Provincial Law 3/1996)
-- Discipline (optional) -- Accounting Advertising / Public Relations Aerospace / Aviation / Space Agriculture Animal Husbandry = Livestock * Anthropology Archaeology Architecture Art, Arts & Crafts, Painting Astronomy & Space Asylum/Migration/Displacement Audit = Finance * Automation & Robotics Automotive / Cars & Trucks Banking = Finance * Biology (-tech,-chem,micro-) Blockchain/Cryptocurrencies Botany Building = Construction * Business/Commerce (general) Cars = Auto * Ceramics = Materials * Certificates, Diplomas, Licenses, CVs Chemistry; Chem Sci/Eng Children's Literature = Poetry & Literature * Cinema, Film, TV, Drama Clothing = Textiles * Comics/Manga/Graphic novels Communications = Telecommunications * Computers (general) Computers: Hardware Computers: Software Computers: Systems, Networks Construction / Civil Engineering Contracts = Law: Contract * Cooking / Culinary Cosmetics, Beauty DVDs = Media * Dentistry = Medical: Dentistry * Economics Education / Pedagogy Electronics / Elect Eng Energy / Power Generation Engineering (general) Engineering: Aero = Aerospace * Engineering: Chem = Chemistry * Engineering: Civil = Construction * Engineering: Electrical = Electronics * Engineering: Industrial Engineering: Mechanical = Mechanics * Engineering: Nuclear = Nuclear * Environment & Ecology Esoteric practices Fashion = Textiles * Fiction = Poetry & Literature * Film & TV = Cinema * Finance (general) Financial Markets = Finance * Fisheries Folklore Food & Drink Forestry / Wood / Timber Furniture / Household Appliances Gambling/Casino/Bets Gaming/Video-games/E-sports Gastronomy = Cooking / Culinary * Gems, Precious Stones, Metals = Mining * Genealogy General / Conversation / Greetings / Letters Genetics Geography Geology Glass = Materials * Government / Politics Graphic Arts = Photo/Imaging * Health Care = Med: HC * History Hotels = Tourism * Human Resources Human rights IT (Information Technology) Idioms / Maxims / Sayings Insurance International Org/Dev/Coop Internet, e-Commerce Investment / Securities Iron & Steel = Metallurgy * Journalism LGBTQ Labor = Human Resources * Land = Real Estate * Law (general) Law: Contract(s) Law: Patents, Trademarks, Copyright Law: Taxation & Customs Leisure = Tourism * Linguistic evaluation/cognitive debriefing Linguistics Literature = Poetry & Lit * Livestock / Animal Husbandry Logistics = Transport * Machinery & Tools = Mechanical * Management Manufacturing Maritime = Ships * Market Research Marketing Massages/Reflexology Materials (Plastics, Ceramics, etc.) Mathematics & Statistics Mechanics / Mech Engineering Media / Multimedia Medical (general) Medical: Cardiology Medical: Dentistry Medical: Health Care Medical: Instruments Medical: Oncology Medical: Pharmaceuticals Metallurgy / Casting Meteorology Metrology Military / Defense Mining & Minerals / Gems Multimedia = Media * Music Names (personal, company) Networking = Computers: Networking * Nuclear Eng/Sci Nutrition Oil & Gas = Petroleum * Other Paper / Paper Manufacturing Patents Patents = Law: Patents * Pedagogy = Education * Petroleum Eng/Sci Pharmaceuticals = Med: Pharma * Philosophy Photography/Imaging (& Graphic Arts) Physics Plants = Botany * Plastic = Materials * Poetry & Literature Politics = Government * Power = Energy * Printing & Publishing Psychology Public relations = Advertising * Real Estate Religion Retail Robotics = Automation & Robotics * Rubber = Materials * SAP Safety Safety Data Sheets/Regulations Sailing = Ships * Science (general) Shipping = Transport * Ships, Sailing, Maritime Slang Social Science, Sociology, Ethics, etc. Software = Computers: Software * Sports / Fitness / Recreation Statistics = Mathematics * Surveying Symbols / Abbreviations / Acronyms = General * Tax = Law: Tax * Telecom(munications) Textiles / Clothing / Fashion Tourism & Travel Trains = Transportation * Transport / Transportation / Shipping Travel = Tourism * Veterinary Veterinary = Livestock * Video Games = Games * Video editing/DVDs = Media * Waste management/Waste disposal/Recycling Water resources management Wine / Oenology / Viticulture Wood = Materials * Wood Industry = Forestry * Zoology
Aplicación del valor normal de mercado (artículos 15.2, 15.3, 16, 17 y 18 NF 3/1996) Application of market value (articles 15.2, 15.3, 16, 17 and 18 Provincial Law 3/1996)
-- Discipline (optional) -- Accounting Advertising / Public Relations Aerospace / Aviation / Space Agriculture Animal Husbandry = Livestock * Anthropology Archaeology Architecture Art, Arts & Crafts, Painting Astronomy & Space Asylum/Migration/Displacement Audit = Finance * Automation & Robotics Automotive / Cars & Trucks Banking = Finance * Biology (-tech,-chem,micro-) Blockchain/Cryptocurrencies Botany Building = Construction * Business/Commerce (general) Cars = Auto * Ceramics = Materials * Certificates, Diplomas, Licenses, CVs Chemistry; Chem Sci/Eng Children's Literature = Poetry & Literature * Cinema, Film, TV, Drama Clothing = Textiles * Comics/Manga/Graphic novels Communications = Telecommunications * Computers (general) Computers: Hardware Computers: Software Computers: Systems, Networks Construction / Civil Engineering Contracts = Law: Contract * Cooking / Culinary Cosmetics, Beauty DVDs = Media * Dentistry = Medical: Dentistry * Economics Education / Pedagogy Electronics / Elect Eng Energy / Power Generation Engineering (general) Engineering: Aero = Aerospace * Engineering: Chem = Chemistry * Engineering: Civil = Construction * Engineering: Electrical = Electronics * Engineering: Industrial Engineering: Mechanical = Mechanics * Engineering: Nuclear = Nuclear * Environment & Ecology Esoteric practices Fashion = Textiles * Fiction = Poetry & Literature * Film & TV = Cinema * Finance (general) Financial Markets = Finance * Fisheries Folklore Food & Drink Forestry / Wood / Timber Furniture / Household Appliances Gambling/Casino/Bets Gaming/Video-games/E-sports Gastronomy = Cooking / Culinary * Gems, Precious Stones, Metals = Mining * Genealogy General / Conversation / Greetings / Letters Genetics Geography Geology Glass = Materials * Government / Politics Graphic Arts = Photo/Imaging * Health Care = Med: HC * History Hotels = Tourism * Human Resources Human rights IT (Information Technology) Idioms / Maxims / Sayings Insurance International Org/Dev/Coop Internet, e-Commerce Investment / Securities Iron & Steel = Metallurgy * Journalism LGBTQ Labor = Human Resources * Land = Real Estate * Law (general) Law: Contract(s) Law: Patents, Trademarks, Copyright Law: Taxation & Customs Leisure = Tourism * Linguistic evaluation/cognitive debriefing Linguistics Literature = Poetry & Lit * Livestock / Animal Husbandry Logistics = Transport * Machinery & Tools = Mechanical * Management Manufacturing Maritime = Ships * Market Research Marketing Massages/Reflexology Materials (Plastics, Ceramics, etc.) Mathematics & Statistics Mechanics / Mech Engineering Media / Multimedia Medical (general) Medical: Cardiology Medical: Dentistry Medical: Health Care Medical: Instruments Medical: Oncology Medical: Pharmaceuticals Metallurgy / Casting Meteorology Metrology Military / Defense Mining & Minerals / Gems Multimedia = Media * Music Names (personal, company) Networking = Computers: Networking * Nuclear Eng/Sci Nutrition Oil & Gas = Petroleum * Other Paper / Paper Manufacturing Patents Patents = Law: Patents * Pedagogy = Education * Petroleum Eng/Sci Pharmaceuticals = Med: Pharma * Philosophy Photography/Imaging (& Graphic Arts) Physics Plants = Botany * Plastic = Materials * Poetry & Literature Politics = Government * Power = Energy * Printing & Publishing Psychology Public relations = Advertising * Real Estate Religion Retail Robotics = Automation & Robotics * Rubber = Materials * SAP Safety Safety Data Sheets/Regulations Sailing = Ships * Science (general) Shipping = Transport * Ships, Sailing, Maritime Slang Social Science, Sociology, Ethics, etc. Software = Computers: Software * Sports / Fitness / Recreation Statistics = Mathematics * Surveying Symbols / Abbreviations / Acronyms = General * Tax = Law: Tax * Telecom(munications) Textiles / Clothing / Fashion Tourism & Travel Trains = Transportation * Transport / Transportation / Shipping Travel = Tourism * Veterinary Veterinary = Livestock * Video Games = Games * Video editing/DVDs = Media * Waste management/Waste disposal/Recycling Water resources management Wine / Oenology / Viticulture Wood = Materials * Wood Industry = Forestry * Zoology
Arrendamiento financiero: régimen especial (artículo 116 NF 3/1996) Financial lease: special tax regime (article 116 Provincial Law 3/1996)
-- Discipline (optional) -- Accounting Advertising / Public Relations Aerospace / Aviation / Space Agriculture Animal Husbandry = Livestock * Anthropology Archaeology Architecture Art, Arts & Crafts, Painting Astronomy & Space Asylum/Migration/Displacement Audit = Finance * Automation & Robotics Automotive / Cars & Trucks Banking = Finance * Biology (-tech,-chem,micro-) Blockchain/Cryptocurrencies Botany Building = Construction * Business/Commerce (general) Cars = Auto * Ceramics = Materials * Certificates, Diplomas, Licenses, CVs Chemistry; Chem Sci/Eng Children's Literature = Poetry & Literature * Cinema, Film, TV, Drama Clothing = Textiles * Comics/Manga/Graphic novels Communications = Telecommunications * Computers (general) Computers: Hardware Computers: Software Computers: Systems, Networks Construction / Civil Engineering Contracts = Law: Contract * Cooking / Culinary Cosmetics, Beauty DVDs = Media * Dentistry = Medical: Dentistry * Economics Education / Pedagogy Electronics / Elect Eng Energy / Power Generation Engineering (general) Engineering: Aero = Aerospace * Engineering: Chem = Chemistry * Engineering: Civil = Construction * Engineering: Electrical = Electronics * Engineering: Industrial Engineering: Mechanical = Mechanics * Engineering: Nuclear = Nuclear * Environment & Ecology Esoteric practices Fashion = Textiles * Fiction = Poetry & Literature * Film & TV = Cinema * Finance (general) Financial Markets = Finance * Fisheries Folklore Food & Drink Forestry / Wood / Timber Furniture / Household Appliances Gambling/Casino/Bets Gaming/Video-games/E-sports Gastronomy = Cooking / Culinary * Gems, Precious Stones, Metals = Mining * Genealogy General / Conversation / Greetings / Letters Genetics Geography Geology Glass = Materials * Government / Politics Graphic Arts = Photo/Imaging * Health Care = Med: HC * History Hotels = Tourism * Human Resources Human rights IT (Information Technology) Idioms / Maxims / Sayings Insurance International Org/Dev/Coop Internet, e-Commerce Investment / Securities Iron & Steel = Metallurgy * Journalism LGBTQ Labor = Human Resources * Land = Real Estate * Law (general) Law: Contract(s) Law: Patents, Trademarks, Copyright Law: Taxation & Customs Leisure = Tourism * Linguistic evaluation/cognitive debriefing Linguistics Literature = Poetry & Lit * Livestock / Animal Husbandry Logistics = Transport * Machinery & Tools = Mechanical * Management Manufacturing Maritime = Ships * Market Research Marketing Massages/Reflexology Materials (Plastics, Ceramics, etc.) Mathematics & Statistics Mechanics / Mech Engineering Media / Multimedia Medical (general) Medical: Cardiology Medical: Dentistry Medical: Health Care Medical: Instruments Medical: Oncology Medical: Pharmaceuticals Metallurgy / Casting Meteorology Metrology Military / Defense Mining & Minerals / Gems Multimedia = Media * Music Names (personal, company) Networking = Computers: Networking * Nuclear Eng/Sci Nutrition Oil & Gas = Petroleum * Other Paper / Paper Manufacturing Patents Patents = Law: Patents * Pedagogy = Education * Petroleum Eng/Sci Pharmaceuticals = Med: Pharma * Philosophy Photography/Imaging (& Graphic Arts) Physics Plants = Botany * Plastic = Materials * Poetry & Literature Politics = Government * Power = Energy * Printing & Publishing Psychology Public relations = Advertising * Real Estate Religion Retail Robotics = Automation & Robotics * Rubber = Materials * SAP Safety Safety Data Sheets/Regulations Sailing = Ships * Science (general) Shipping = Transport * Ships, Sailing, Maritime Slang Social Science, Sociology, Ethics, etc. Software = Computers: Software * Sports / Fitness / Recreation Statistics = Mathematics * Surveying Symbols / Abbreviations / Acronyms = General * Tax = Law: Tax * Telecom(munications) Textiles / Clothing / Fashion Tourism & Travel Trains = Transportation * Transport / Transportation / Shipping Travel = Tourism * Veterinary Veterinary = Livestock * Video Games = Games * Video editing/DVDs = Media * Waste management/Waste disposal/Recycling Water resources management Wine / Oenology / Viticulture Wood = Materials * Wood Industry = Forestry * Zoology
Conduit foreign income exención de intermediario > ingresos extranjeros > distribuciones gravables
-- Discipline (optional) -- Accounting Advertising / Public Relations Aerospace / Aviation / Space Agriculture Animal Husbandry = Livestock * Anthropology Archaeology Architecture Art, Arts & Crafts, Painting Astronomy & Space Asylum/Migration/Displacement Audit = Finance * Automation & Robotics Automotive / Cars & Trucks Banking = Finance * Biology (-tech,-chem,micro-) Blockchain/Cryptocurrencies Botany Building = Construction * Business/Commerce (general) Cars = Auto * Ceramics = Materials * Certificates, Diplomas, Licenses, CVs Chemistry; Chem Sci/Eng Children's Literature = Poetry & Literature * Cinema, Film, TV, Drama Clothing = Textiles * Comics/Manga/Graphic novels Communications = Telecommunications * Computers (general) Computers: Hardware Computers: Software Computers: Systems, Networks Construction / Civil Engineering Contracts = Law: Contract * Cooking / Culinary Cosmetics, Beauty DVDs = Media * Dentistry = Medical: Dentistry * Economics Education / Pedagogy Electronics / Elect Eng Energy / Power Generation Engineering (general) Engineering: Aero = Aerospace * Engineering: Chem = Chemistry * Engineering: Civil = Construction * Engineering: Electrical = Electronics * Engineering: Industrial Engineering: Mechanical = Mechanics * Engineering: Nuclear = Nuclear * Environment & Ecology Esoteric practices Fashion = Textiles * Fiction = Poetry & Literature * Film & TV = Cinema * Finance (general) Financial Markets = Finance * Fisheries Folklore Food & Drink Forestry / Wood / Timber Furniture / Household Appliances Gambling/Casino/Bets Gaming/Video-games/E-sports Gastronomy = Cooking / Culinary * Gems, Precious Stones, Metals = Mining * Genealogy General / Conversation / Greetings / Letters Genetics Geography Geology Glass = Materials * Government / Politics Graphic Arts = Photo/Imaging * Health Care = Med: HC * History Hotels = Tourism * Human Resources Human rights IT (Information Technology) Idioms / Maxims / Sayings Insurance International Org/Dev/Coop Internet, e-Commerce Investment / Securities Iron & Steel = Metallurgy * Journalism LGBTQ Labor = Human Resources * Land = Real Estate * Law (general) Law: Contract(s) Law: Patents, Trademarks, Copyright Law: Taxation & Customs Leisure = Tourism * Linguistic evaluation/cognitive debriefing Linguistics Literature = Poetry & Lit * Livestock / Animal Husbandry Logistics = Transport * Machinery & Tools = Mechanical * Management Manufacturing Maritime = Ships * Market Research Marketing Massages/Reflexology Materials (Plastics, Ceramics, etc.) Mathematics & Statistics Mechanics / Mech Engineering Media / Multimedia Medical (general) Medical: Cardiology Medical: Dentistry Medical: Health Care Medical: Instruments Medical: Oncology Medical: Pharmaceuticals Metallurgy / Casting Meteorology Metrology Military / Defense Mining & Minerals / Gems Multimedia = Media * Music Names (personal, company) Networking = Computers: Networking * Nuclear Eng/Sci Nutrition Oil & Gas = Petroleum * Other Paper / Paper Manufacturing Patents Patents = Law: Patents * Pedagogy = Education * Petroleum Eng/Sci Pharmaceuticals = Med: Pharma * Philosophy Photography/Imaging (& Graphic Arts) Physics Plants = Botany * Plastic = Materials * Poetry & Literature Politics = Government * Power = Energy * Printing & Publishing Psychology Public relations = Advertising * Real Estate Religion Retail Robotics = Automation & Robotics * Rubber = Materials * SAP Safety Safety Data Sheets/Regulations Sailing = Ships * Science (general) Shipping = Transport * Ships, Sailing, Maritime Slang Social Science, Sociology, Ethics, etc. Software = Computers: Software * Sports / Fitness / Recreation Statistics = Mathematics * Surveying Symbols / Abbreviations / Acronyms = General * Tax = Law: Tax * Telecom(munications) Textiles / Clothing / Fashion Tourism & Travel Trains = Transportation * Transport / Transportation / Shipping Travel = Tourism * Veterinary Veterinary = Livestock * Video Games = Games * Video editing/DVDs = Media * Waste management/Waste disposal/Recycling Water resources management Wine / Oenology / Viticulture Wood = Materials * Wood Industry = Forestry * Zoology
Corrección de rentas por efecto de la depreciación monetaria (artículo 15.9 NF 3/1996) Adjustment to income due to currency depreciation (article 15.9 Provincial Law 3/1996)
-- Discipline (optional) -- Accounting Advertising / Public Relations Aerospace / Aviation / Space Agriculture Animal Husbandry = Livestock * Anthropology Archaeology Architecture Art, Arts & Crafts, Painting Astronomy & Space Asylum/Migration/Displacement Audit = Finance * Automation & Robotics Automotive / Cars & Trucks Banking = Finance * Biology (-tech,-chem,micro-) Blockchain/Cryptocurrencies Botany Building = Construction * Business/Commerce (general) Cars = Auto * Ceramics = Materials * Certificates, Diplomas, Licenses, CVs Chemistry; Chem Sci/Eng Children's Literature = Poetry & Literature * Cinema, Film, TV, Drama Clothing = Textiles * Comics/Manga/Graphic novels Communications = Telecommunications * Computers (general) Computers: Hardware Computers: Software Computers: Systems, Networks Construction / Civil Engineering Contracts = Law: Contract * Cooking / Culinary Cosmetics, Beauty DVDs = Media * Dentistry = Medical: Dentistry * Economics Education / Pedagogy Electronics / Elect Eng Energy / Power Generation Engineering (general) Engineering: Aero = Aerospace * Engineering: Chem = Chemistry * Engineering: Civil = Construction * Engineering: Electrical = Electronics * Engineering: Industrial Engineering: Mechanical = Mechanics * Engineering: Nuclear = Nuclear * Environment & Ecology Esoteric practices Fashion = Textiles * Fiction = Poetry & Literature * Film & TV = Cinema * Finance (general) Financial Markets = Finance * Fisheries Folklore Food & Drink Forestry / Wood / Timber Furniture / Household Appliances Gambling/Casino/Bets Gaming/Video-games/E-sports Gastronomy = Cooking / Culinary * Gems, Precious Stones, Metals = Mining * Genealogy General / Conversation / Greetings / Letters Genetics Geography Geology Glass = Materials * Government / Politics Graphic Arts = Photo/Imaging * Health Care = Med: HC * History Hotels = Tourism * Human Resources Human rights IT (Information Technology) Idioms / Maxims / Sayings Insurance International Org/Dev/Coop Internet, e-Commerce Investment / Securities Iron & Steel = Metallurgy * Journalism LGBTQ Labor = Human Resources * Land = Real Estate * Law (general) Law: Contract(s) Law: Patents, Trademarks, Copyright Law: Taxation & Customs Leisure = Tourism * Linguistic evaluation/cognitive debriefing Linguistics Literature = Poetry & Lit * Livestock / Animal Husbandry Logistics = Transport * Machinery & Tools = Mechanical * Management Manufacturing Maritime = Ships * Market Research Marketing Massages/Reflexology Materials (Plastics, Ceramics, etc.) Mathematics & Statistics Mechanics / Mech Engineering Media / Multimedia Medical (general) Medical: Cardiology Medical: Dentistry Medical: Health Care Medical: Instruments Medical: Oncology Medical: Pharmaceuticals Metallurgy / Casting Meteorology Metrology Military / Defense Mining & Minerals / Gems Multimedia = Media * Music Names (personal, company) Networking = Computers: Networking * Nuclear Eng/Sci Nutrition Oil & Gas = Petroleum * Other Paper / Paper Manufacturing Patents Patents = Law: Patents * Pedagogy = Education * Petroleum Eng/Sci Pharmaceuticals = Med: Pharma * Philosophy Photography/Imaging (& Graphic Arts) Physics Plants = Botany * Plastic = Materials * Poetry & Literature Politics = Government * Power = Energy * Printing & Publishing Psychology Public relations = Advertising * Real Estate Religion Retail Robotics = Automation & Robotics * Rubber = Materials * SAP Safety Safety Data Sheets/Regulations Sailing = Ships * Science (general) Shipping = Transport * Ships, Sailing, Maritime Slang Social Science, Sociology, Ethics, etc. Software = Computers: Software * Sports / Fitness / Recreation Statistics = Mathematics * Surveying Symbols / Abbreviations / Acronyms = General * Tax = Law: Tax * Telecom(munications) Textiles / Clothing / Fashion Tourism & Travel Trains = Transportation * Transport / Transportation / Shipping Travel = Tourism * Veterinary Veterinary = Livestock * Video Games = Games * Video editing/DVDs = Media * Waste management/Waste disposal/Recycling Water resources management Wine / Oenology / Viticulture Wood = Materials * Wood Industry = Forestry * Zoology
Correcciones al resultado de la cuenta de pérdidas y ganancias (excluida la corrección por Impuesto sobre Sociedades) Other adjustments to net income (loss) (excluding adjustments for Corporate Income Tax)
-- Discipline (optional) -- Accounting Advertising / Public Relations Aerospace / Aviation / Space Agriculture Animal Husbandry = Livestock * Anthropology Archaeology Architecture Art, Arts & Crafts, Painting Astronomy & Space Asylum/Migration/Displacement Audit = Finance * Automation & Robotics Automotive / Cars & Trucks Banking = Finance * Biology (-tech,-chem,micro-) Blockchain/Cryptocurrencies Botany Building = Construction * Business/Commerce (general) Cars = Auto * Ceramics = Materials * Certificates, Diplomas, Licenses, CVs Chemistry; Chem Sci/Eng Children's Literature = Poetry & Literature * Cinema, Film, TV, Drama Clothing = Textiles * Comics/Manga/Graphic novels Communications = Telecommunications * Computers (general) Computers: Hardware Computers: Software Computers: Systems, Networks Construction / Civil Engineering Contracts = Law: Contract * Cooking / Culinary Cosmetics, Beauty DVDs = Media * Dentistry = Medical: Dentistry * Economics Education / Pedagogy Electronics / Elect Eng Energy / Power Generation Engineering (general) Engineering: Aero = Aerospace * Engineering: Chem = Chemistry * Engineering: Civil = Construction * Engineering: Electrical = Electronics * Engineering: Industrial Engineering: Mechanical = Mechanics * Engineering: Nuclear = Nuclear * Environment & Ecology Esoteric practices Fashion = Textiles * Fiction = Poetry & Literature * Film & TV = Cinema * Finance (general) Financial Markets = Finance * Fisheries Folklore Food & Drink Forestry / Wood / Timber Furniture / Household Appliances Gambling/Casino/Bets Gaming/Video-games/E-sports Gastronomy = Cooking / Culinary * Gems, Precious Stones, Metals = Mining * Genealogy General / Conversation / Greetings / Letters Genetics Geography Geology Glass = Materials * Government / Politics Graphic Arts = Photo/Imaging * Health Care = Med: HC * History Hotels = Tourism * Human Resources Human rights IT (Information Technology) Idioms / Maxims / Sayings Insurance International Org/Dev/Coop Internet, e-Commerce Investment / Securities Iron & Steel = Metallurgy * Journalism LGBTQ Labor = Human Resources * Land = Real Estate * Law (general) Law: Contract(s) Law: Patents, Trademarks, Copyright Law: Taxation & Customs Leisure = Tourism * Linguistic evaluation/cognitive debriefing Linguistics Literature = Poetry & Lit * Livestock / Animal Husbandry Logistics = Transport * Machinery & Tools = Mechanical * Management Manufacturing Maritime = Ships * Market Research Marketing Massages/Reflexology Materials (Plastics, Ceramics, etc.) Mathematics & Statistics Mechanics / Mech Engineering Media / Multimedia Medical (general) Medical: Cardiology Medical: Dentistry Medical: Health Care Medical: Instruments Medical: Oncology Medical: Pharmaceuticals Metallurgy / Casting Meteorology Metrology Military / Defense Mining & Minerals / Gems Multimedia = Media * Music Names (personal, company) Networking = Computers: Networking * Nuclear Eng/Sci Nutrition Oil & Gas = Petroleum * Other Paper / Paper Manufacturing Patents Patents = Law: Patents * Pedagogy = Education * Petroleum Eng/Sci Pharmaceuticals = Med: Pharma * Philosophy Photography/Imaging (& Graphic Arts) Physics Plants = Botany * Plastic = Materials * Poetry & Literature Politics = Government * Power = Energy * Printing & Publishing Psychology Public relations = Advertising * Real Estate Religion Retail Robotics = Automation & Robotics * Rubber = Materials * SAP Safety Safety Data Sheets/Regulations Sailing = Ships * Science (general) Shipping = Transport * Ships, Sailing, Maritime Slang Social Science, Sociology, Ethics, etc. Software = Computers: Software * Sports / Fitness / Recreation Statistics = Mathematics * Surveying Symbols / Abbreviations / Acronyms = General * Tax = Law: Tax * Telecom(munications) Textiles / Clothing / Fashion Tourism & Travel Trains = Transportation * Transport / Transportation / Shipping Travel = Tourism * Veterinary Veterinary = Livestock * Video Games = Games * Video editing/DVDs = Media * Waste management/Waste disposal/Recycling Water resources management Wine / Oenology / Viticulture Wood = Materials * Wood Industry = Forestry * Zoology
Deducción del intangible de vida útil indefinida (artículo 12.10 NF 3/1996) Deduction of intangible assets with indefinite useful life (article 12.10 Provincial Law 3/1996)
-- Discipline (optional) -- Accounting Advertising / Public Relations Aerospace / Aviation / Space Agriculture Animal Husbandry = Livestock * Anthropology Archaeology Architecture Art, Arts & Crafts, Painting Astronomy & Space Asylum/Migration/Displacement Audit = Finance * Automation & Robotics Automotive / Cars & Trucks Banking = Finance * Biology (-tech,-chem,micro-) Blockchain/Cryptocurrencies Botany Building = Construction * Business/Commerce (general) Cars = Auto * Ceramics = Materials * Certificates, Diplomas, Licenses, CVs Chemistry; Chem Sci/Eng Children's Literature = Poetry & Literature * Cinema, Film, TV, Drama Clothing = Textiles * Comics/Manga/Graphic novels Communications = Telecommunications * Computers (general) Computers: Hardware Computers: Software Computers: Systems, Networks Construction / Civil Engineering Contracts = Law: Contract * Cooking / Culinary Cosmetics, Beauty DVDs = Media * Dentistry = Medical: Dentistry * Economics Education / Pedagogy Electronics / Elect Eng Energy / Power Generation Engineering (general) Engineering: Aero = Aerospace * Engineering: Chem = Chemistry * Engineering: Civil = Construction * Engineering: Electrical = Electronics * Engineering: Industrial Engineering: Mechanical = Mechanics * Engineering: Nuclear = Nuclear * Environment & Ecology Esoteric practices Fashion = Textiles * Fiction = Poetry & Literature * Film & TV = Cinema * Finance (general) Financial Markets = Finance * Fisheries Folklore Food & Drink Forestry / Wood / Timber Furniture / Household Appliances Gambling/Casino/Bets Gaming/Video-games/E-sports Gastronomy = Cooking / Culinary * Gems, Precious Stones, Metals = Mining * Genealogy General / Conversation / Greetings / Letters Genetics Geography Geology Glass = Materials * Government / Politics Graphic Arts = Photo/Imaging * Health Care = Med: HC * History Hotels = Tourism * Human Resources Human rights IT (Information Technology) Idioms / Maxims / Sayings Insurance International Org/Dev/Coop Internet, e-Commerce Investment / Securities Iron & Steel = Metallurgy * Journalism LGBTQ Labor = Human Resources * Land = Real Estate * Law (general) Law: Contract(s) Law: Patents, Trademarks, Copyright Law: Taxation & Customs Leisure = Tourism * Linguistic evaluation/cognitive debriefing Linguistics Literature = Poetry & Lit * Livestock / Animal Husbandry Logistics = Transport * Machinery & Tools = Mechanical * Management Manufacturing Maritime = Ships * Market Research Marketing Massages/Reflexology Materials (Plastics, Ceramics, etc.) Mathematics & Statistics Mechanics / Mech Engineering Media / Multimedia Medical (general) Medical: Cardiology Medical: Dentistry Medical: Health Care Medical: Instruments Medical: Oncology Medical: Pharmaceuticals Metallurgy / Casting Meteorology Metrology Military / Defense Mining & Minerals / Gems Multimedia = Media * Music Names (personal, company) Networking = Computers: Networking * Nuclear Eng/Sci Nutrition Oil & Gas = Petroleum * Other Paper / Paper Manufacturing Patents Patents = Law: Patents * Pedagogy = Education * Petroleum Eng/Sci Pharmaceuticals = Med: Pharma * Philosophy Photography/Imaging (& Graphic Arts) Physics Plants = Botany * Plastic = Materials * Poetry & Literature Politics = Government * Power = Energy * Printing & Publishing Psychology Public relations = Advertising * Real Estate Religion Retail Robotics = Automation & Robotics * Rubber = Materials * SAP Safety Safety Data Sheets/Regulations Sailing = Ships * Science (general) Shipping = Transport * Ships, Sailing, Maritime Slang Social Science, Sociology, Ethics, etc. Software = Computers: Software * Sports / Fitness / Recreation Statistics = Mathematics * Surveying Symbols / Abbreviations / Acronyms = General * Tax = Law: Tax * Telecom(munications) Textiles / Clothing / Fashion Tourism & Travel Trains = Transportation * Transport / Transportation / Shipping Travel = Tourism * Veterinary Veterinary = Livestock * Video Games = Games * Video editing/DVDs = Media * Waste management/Waste disposal/Recycling Water resources management Wine / Oenology / Viticulture Wood = Materials * Wood Industry = Forestry * Zoology
Deducción fondo de comercio (artículo 12.9 NF 3/1996) Goodwill deduction (article 12.9 Provincial Law 3/1996)
-- Discipline (optional) -- Accounting Advertising / Public Relations Aerospace / Aviation / Space Agriculture Animal Husbandry = Livestock * Anthropology Archaeology Architecture Art, Arts & Crafts, Painting Astronomy & Space Asylum/Migration/Displacement Audit = Finance * Automation & Robotics Automotive / Cars & Trucks Banking = Finance * Biology (-tech,-chem,micro-) Blockchain/Cryptocurrencies Botany Building = Construction * Business/Commerce (general) Cars = Auto * Ceramics = Materials * Certificates, Diplomas, Licenses, CVs Chemistry; Chem Sci/Eng Children's Literature = Poetry & Literature * Cinema, Film, TV, Drama Clothing = Textiles * Comics/Manga/Graphic novels Communications = Telecommunications * Computers (general) Computers: Hardware Computers: Software Computers: Systems, Networks Construction / Civil Engineering Contracts = Law: Contract * Cooking / Culinary Cosmetics, Beauty DVDs = Media * Dentistry = Medical: Dentistry * Economics Education / Pedagogy Electronics / Elect Eng Energy / Power Generation Engineering (general) Engineering: Aero = Aerospace * Engineering: Chem = Chemistry * Engineering: Civil = Construction * Engineering: Electrical = Electronics * Engineering: Industrial Engineering: Mechanical = Mechanics * Engineering: Nuclear = Nuclear * Environment & Ecology Esoteric practices Fashion = Textiles * Fiction = Poetry & Literature * Film & TV = Cinema * Finance (general) Financial Markets = Finance * Fisheries Folklore Food & Drink Forestry / Wood / Timber Furniture / Household Appliances Gambling/Casino/Bets Gaming/Video-games/E-sports Gastronomy = Cooking / Culinary * Gems, Precious Stones, Metals = Mining * Genealogy General / Conversation / Greetings / Letters Genetics Geography Geology Glass = Materials * Government / Politics Graphic Arts = Photo/Imaging * Health Care = Med: HC * History Hotels = Tourism * Human Resources Human rights IT (Information Technology) Idioms / Maxims / Sayings Insurance International Org/Dev/Coop Internet, e-Commerce Investment / Securities Iron & Steel = Metallurgy * Journalism LGBTQ Labor = Human Resources * Land = Real Estate * Law (general) Law: Contract(s) Law: Patents, Trademarks, Copyright Law: Taxation & Customs Leisure = Tourism * Linguistic evaluation/cognitive debriefing Linguistics Literature = Poetry & Lit * Livestock / Animal Husbandry Logistics = Transport * Machinery & Tools = Mechanical * Management Manufacturing Maritime = Ships * Market Research Marketing Massages/Reflexology Materials (Plastics, Ceramics, etc.) Mathematics & Statistics Mechanics / Mech Engineering Media / Multimedia Medical (general) Medical: Cardiology Medical: Dentistry Medical: Health Care Medical: Instruments Medical: Oncology Medical: Pharmaceuticals Metallurgy / Casting Meteorology Metrology Military / Defense Mining & Minerals / Gems Multimedia = Media * Music Names (personal, company) Networking = Computers: Networking * Nuclear Eng/Sci Nutrition Oil & Gas = Petroleum * Other Paper / Paper Manufacturing Patents Patents = Law: Patents * Pedagogy = Education * Petroleum Eng/Sci Pharmaceuticals = Med: Pharma * Philosophy Photography/Imaging (& Graphic Arts) Physics Plants = Botany * Plastic = Materials * Poetry & Literature Politics = Government * Power = Energy * Printing & Publishing Psychology Public relations = Advertising * Real Estate Religion Retail Robotics = Automation & Robotics * Rubber = Materials * SAP Safety Safety Data Sheets/Regulations Sailing = Ships * Science (general) Shipping = Transport * Ships, Sailing, Maritime Slang Social Science, Sociology, Ethics, etc. Software = Computers: Software * Sports / Fitness / Recreation Statistics = Mathematics * Surveying Symbols / Abbreviations / Acronyms = General * Tax = Law: Tax * Telecom(munications) Textiles / Clothing / Fashion Tourism & Travel Trains = Transportation * Transport / Transportation / Shipping Travel = Tourism * Veterinary Veterinary = Livestock * Video Games = Games * Video editing/DVDs = Media * Waste management/Waste disposal/Recycling Water resources management Wine / Oenology / Viticulture Wood = Materials * Wood Industry = Forestry * Zoology
Diferencias entre amortización contable y fiscal (artículo 11.2 y 11.6 NF 3/1996) Differences between book and tax amortisation (articles 11.2 and 11.6 Provincial Law 3/1996)
-- Discipline (optional) -- Accounting Advertising / Public Relations Aerospace / Aviation / Space Agriculture Animal Husbandry = Livestock * Anthropology Archaeology Architecture Art, Arts & Crafts, Painting Astronomy & Space Asylum/Migration/Displacement Audit = Finance * Automation & Robotics Automotive / Cars & Trucks Banking = Finance * Biology (-tech,-chem,micro-) Blockchain/Cryptocurrencies Botany Building = Construction * Business/Commerce (general) Cars = Auto * Ceramics = Materials * Certificates, Diplomas, Licenses, CVs Chemistry; Chem Sci/Eng Children's Literature = Poetry & Literature * Cinema, Film, TV, Drama Clothing = Textiles * Comics/Manga/Graphic novels Communications = Telecommunications * Computers (general) Computers: Hardware Computers: Software Computers: Systems, Networks Construction / Civil Engineering Contracts = Law: Contract * Cooking / Culinary Cosmetics, Beauty DVDs = Media * Dentistry = Medical: Dentistry * Economics Education / Pedagogy Electronics / Elect Eng Energy / Power Generation Engineering (general) Engineering: Aero = Aerospace * Engineering: Chem = Chemistry * Engineering: Civil = Construction * Engineering: Electrical = Electronics * Engineering: Industrial Engineering: Mechanical = Mechanics * Engineering: Nuclear = Nuclear * Environment & Ecology Esoteric practices Fashion = Textiles * Fiction = Poetry & Literature * Film & TV = Cinema * Finance (general) Financial Markets = Finance * Fisheries Folklore Food & Drink Forestry / Wood / Timber Furniture / Household Appliances Gambling/Casino/Bets Gaming/Video-games/E-sports Gastronomy = Cooking / Culinary * Gems, Precious Stones, Metals = Mining * Genealogy General / Conversation / Greetings / Letters Genetics Geography Geology Glass = Materials * Government / Politics Graphic Arts = Photo/Imaging * Health Care = Med: HC * History Hotels = Tourism * Human Resources Human rights IT (Information Technology) Idioms / Maxims / Sayings Insurance International Org/Dev/Coop Internet, e-Commerce Investment / Securities Iron & Steel = Metallurgy * Journalism LGBTQ Labor = Human Resources * Land = Real Estate * Law (general) Law: Contract(s) Law: Patents, Trademarks, Copyright Law: Taxation & Customs Leisure = Tourism * Linguistic evaluation/cognitive debriefing Linguistics Literature = Poetry & Lit * Livestock / Animal Husbandry Logistics = Transport * Machinery & Tools = Mechanical * Management Manufacturing Maritime = Ships * Market Research Marketing Massages/Reflexology Materials (Plastics, Ceramics, etc.) Mathematics & Statistics Mechanics / Mech Engineering Media / Multimedia Medical (general) Medical: Cardiology Medical: Dentistry Medical: Health Care Medical: Instruments Medical: Oncology Medical: Pharmaceuticals Metallurgy / Casting Meteorology Metrology Military / Defense Mining & Minerals / Gems Multimedia = Media * Music Names (personal, company) Networking = Computers: Networking * Nuclear Eng/Sci Nutrition Oil & Gas = Petroleum * Other Paper / Paper Manufacturing Patents Patents = Law: Patents * Pedagogy = Education * Petroleum Eng/Sci Pharmaceuticals = Med: Pharma * Philosophy Photography/Imaging (& Graphic Arts) Physics Plants = Botany * Plastic = Materials * Poetry & Literature Politics = Government * Power = Energy * Printing & Publishing Psychology Public relations = Advertising * Real Estate Religion Retail Robotics = Automation & Robotics * Rubber = Materials * SAP Safety Safety Data Sheets/Regulations Sailing = Ships * Science (general) Shipping = Transport * Ships, Sailing, Maritime Slang Social Science, Sociology, Ethics, etc. Software = Computers: Software * Sports / Fitness / Recreation Statistics = Mathematics * Surveying Symbols / Abbreviations / Acronyms = General * Tax = Law: Tax * Telecom(munications) Textiles / Clothing / Fashion Tourism & Travel Trains = Transportation * Transport / Transportation / Shipping Travel = Tourism * Veterinary Veterinary = Livestock * Video Games = Games * Video editing/DVDs = Media * Waste management/Waste disposal/Recycling Water resources management Wine / Oenology / Viticulture Wood = Materials * Wood Industry = Forestry * Zoology
