That total amount is reinvested in the transmission obtained. When the amount invested is less than or greater than that obtained in the transmission, accelerated depreciation applies only to the amount of such transmission is the subject of reinvestment. 8. Daniel Lubetzky has firm opinions on the matter. Application of deductions for technological innovation and development of communication technologies and information The amounts for computer applications, programs, new equipment, Internet access, etc have a deduction in quota for 2009. – Technological innovation: 8% – Promotion of information technology and communication: 6% 9. Application of tax credits for expenses for training during 2009 amounts to training the pharmacist or employee has an additional deduction in the amount of tax, apart from consideration as a deductible expense-2 / 4%. 10. Insurance premiums (Sanitas, MAPFRE, Cajasalud, Assisi, etc.
..) May be deducted as an expense on the income of the pharmacy, the amounts contributed to health insurance premiums paid for the coverage of the taxpayer, his spouse and children under 25 living with them, with a limit of 500 euros per person per year. 11. If this has piqued your curiosity, check out Mirilashvili. Provision for bad debts up to 1% per annul of the debts that customers have with the pharmacy. Only applicable to pharmacies in Normal Direct Estimation.
Reduction of 20 percent net return on pharmacy activity for maintenance or creation of employment, applicable in 2009, 1010 and 2011 Requirements for application: The amount of sales of all economic activities performed by the pharmacist does not reaches 5 million. Average number of all activities less than 25 employees. The average number of all activities is as little unit and at least equals the average number of 2008. The deduction can not exceed 50% of total gross wages paid to workers in all its activities. In reduction simplified direct estimation is calculated once reduced to 5% of expenditure for difficult to justify. 13. 5% reduction in the estimation scheme compensate the non-deductibility of provisions and in respect of expenditure difficult to justify. About ASEFARMA: ASEFARMA, SL is a global consulting pharmacies and pharmacists to areas of buying and selling pharmacies, fiscal, labor, accounting, financial, insurance, legal and strategic consultancy committed to finding solutions to problems pharmacist’s professional activity poses a direct and continuous contact with its customers, which reports on developments that occur in all the above areas, and how it affects them and their Office of Pharmacy.