This category includes all activity expenses that do not follow a specific rule or do not fit into the groups mentioned above (accountant fees –gestoría, purchase of materials, etc.). In this case, in addition to following the general rule, two details should be noted:
If you have received an invoice related to services provided by other professionals which includes a withholding tax (“retención”), bear in mind that the latter must be submitted and settled quarterly in form 111 and included in the annual transaction summary in form 190.
For invoices related to rental of premises where the activity is carried out, the withholding tax applied is submitted and settled quarterly in form 115 and included in the annual transaction summary in form 180.