What expenses are deductible for corporate income tax purposes?

What expenses are deductible for corporate income tax purposes?
Corporate income tax is a mess: which expenses are deductible and which are not? If there is one thing that makes this tax stand out, it is the tangle of deductible expenses that reduce the rate that companies will pay. However, there are others that are not included when accounting to the tax authorities.
Current corporate income tax regulations allow a number of expenses to be deducted from taxable income. This is because it is understood that in order to maintain a business it is necessary, for example, to purchase materials and pay for certain services that affect accounting profits.
Deductible expenses allow the state to reward certain types of investments or certain companies that help the economy to run smoothly. To do so, certain minimum requirements must be met:

Expenses deductible for corporate income tax purposes

With all this, we include below the expenses that will always be deductible from Corporation Tax. Some of the most common are:

Deductions for investment incentives
Deductions for Research and Innovation Activities
Deductions for conservation and improvement of the environment
Deductions for vocational training expenses
Deductions for Job creation
Deductions for investment in book editing, film productions and Goods of Cultural Interest

Non-deductible corporate income tax expenses

And to leave no room for doubt, the law also details those that cannot be deducted under any circumstances:

Dividends and other forms of remuneration to partners for their participation in the share capital.
The expenditure of the Corporate Income Tax.
The fines and penalties penalties and administrative sanctions, the surcharges for enforcement and the surcharges for late filing of declarations, assessments and self-assessments.
The amortisations and provisions exceeding the limits and assumptions indicated in the standard.
The gambling losses.
Expenditure for services provided from tax havens or paid through individuals or entities resident there, unless the taxpayer proves that the accrued expense corresponds to an operation or transaction actually carried out.
The allocations to provisions Internal funds to provide coverage for contingencies identical or analogous to those covered by the Consolidated Text of the Law regulating pension plans and funds.
The donations and gifts, with the exception of:
- PR people with clients and suppliers with a turnover limit.
- Those that are carried out regarding company staff, in accordance with established usage and customs.
- Those made to promote sales of goods and services.
- Those that are correlated with income.