Análisis de los gastos generales del artículo 31 de la ley de la renta y de algunos gastos específicos, a la luz de la jurisprudencia judicial y administrativa actual, en relación con la Ley 21.210 que moderniza la Legislación Tributaria

Abstract

Expenditures are an essential element while establishing income, and their dynamics have evolved faster than the actual tax legislation. The Income Tax Legislation (Law 21.210) seeks to recognize the reality that the taxpayer lives during the development of his economic activity, allowing him to deduct some expenses that have historically been rejected and recognizing new ways of doing business. Among these, the ones that stand out the most are the intention of incorporating a legal definition of expenditure and the inclusion of two special expenditures. This last one seeks to put our legislation at the vanguard in Corporate Environmental Sustainability matters and the inclusion of property damage. Nevertheless, the purpose of the Executive branch is not always reflected in the passed Law.