One of the components that a company incurs for the generation of its income are the expenses, these are very important when determining the calculation of the income tax, usually the taxpayer himself carries out a process of self-determination, many times In this process, the taxpayer considers that all incurred expenses are necessary to produce income or maintain its production source by incorporating them into the accounting result, the problem that may arise is that at the time of determining the net income some expenses that were considered in this process can be repairable, that is to say when they encounter the administrative and substantial obligation of the presentation and payment of income tax to the treasury, it must be added and / or deducted, determining which of all the expenses applied financially are accepted by the Administration. That is why the present research work h...