Module 121 min2266 wordsFree — no account
When a cost is deductible: accruals, certainty, booking in the accounts, relevance and depreciation
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 109, general rules on business income items, consolidated text version 16 (version 17 only records the repeal by Legislative Decree 117/2026) — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 108, expenses relating to several years, consolidated text version 15 — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 102, depreciation of tangible assets, consolidated text version 13 — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard IRES rate on each euro of refused cost — 24 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- Work out late-payment interest on an invoice
Estimate the interest due on a late payment: for tax it only counts once it is paid or received.
- Work out IRES from business income
Enter taxable income after adjustments and check the tax the company owes.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.