Alcances respecto de los gastos incurridos por el COVID-19

Dado el contexto económico actual producto del estado de emergencia sanitaria y de una reactivación progresiva de los sectores económicos como consecuencia del brote del COVID-19, los nuevos negocios y las empresas ya consolidadas se han visto afectadas, en menor o en mayor medida, ya sea reduciendo sus actividades empresariales, o paralizándolas por completo al no ser consideradas actividades esenciales, o incrementando los desembolsos dinerarios para que los negocios se adecúen a las nuevas exigencias normativas sanitarias y de salubridad y puedan seguir operando.

A través del presente informe se ha observado las condiciones de deducibilidad de ciertos gastos derivados del estado de emergencia sanitaria como consecuencia del COVID-19.

Palabras clave: gastos incurridos por el COVID-19 / deducibilidad del gasto / gastos en emergencia sanitari

ABSTRACT

Given the current economic context as a result of the state of health emergency and a progressive reactivation of economic sectors as a consequence of the COVID-19 outbreak, new businesses and already consolidated companies have been affected, to a lesser or greater extent, already Either by reducing their business activities, or by completely paralyzing them as they are not considered essential activities, or by increasing monetary disbursements so that the businesses adapt to the new sanitary and health regulatory requirements and can continue to operate.

Through this report, the deductibility conditions have been observation of certain expenses derived from the state of health emergency as a consequence of COVID-19 will be observed.

Keywords: expenses incurred by COVID-19 / deductibility of expenses / expenses in health emergency

Title: Scope of expenses incurred by COVID-19