Deductible from income are all expenses incurred wholly
and exclusively for the production of income including:
Interest incurred for the acquisition The whole
of a fi xed asset used in the business amount
Expenditure for the maintenance of up to €700,
buildings under preservation order €1.100 or €1.200
(subject to certain conditions) per sq. m.
(depending on
the size of
the building)
Donations to approved charities The whole
(with receipts) amount
Profi ts from the exploitation and/or 80%
disposal of intellectual property rights