Module 223 min2123 wordsFree — no account
Costs with their own limit: entertainment, meals and hotels, phones, maintenance and interest expense
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 108, paragraph 2, entertainment expenses, consolidated text version 15 (version 16 only records the repeal by Legislative Decree 117/2026) — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 109, paragraphs 5, 5-bis and 5-ter, consolidated text version 16 — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 102, paragraphs 6 and 9, consolidated text version 13 — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 96, interest expense, consolidated text version 15 (version 16 only records the repeal) — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 54-septies, other expenses of professionals, consolidated text version 3 (version 4 only records the repeal) — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 164, consolidated text version 8 — verified on September 25, 2026
Contents linked from this module
- Measure IRES after adjustments
Add the non-deductible portions of entertainment, meals, phones and interest to profit, and see the resulting tax.
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.