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TRATAMIENTO FISCAL DEL COSTO DE VENTAS DE MERCANCÍAS DONADAS POR PERSONAS FÍSICAS Y APORTADAS A UNA SOCIEDAD MERCANTIL
(Editorial Rio Subterraneo, 2019-12)
Article 25 of the Income Tax Law refers to the cost of sales as part of the authorized deductions. The cost is deducted in the year in which the income deriving from the sale of the assets in question is accumulated (Pérez ...