The Managing Office denies the right to the deduction on the grounds that the company performs all its operations free of charge in accordance with the provisions of art. 5.Uno.a) LIVA. However, the Law excludes from the scope of art. 5.One.a) to commercial entities, as is the case, making exclusive reference to persons and entities, i.e., to individuals and entities, i.e., individuals and non-commercial entities (associations, foundations or similar entities).
Source: audiconsultores-etlglobal.com
