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Can managers deduct from their professional result mileage charges for their home / business trips?

The answer is different depending on whether the company is at IS or IR.

If, on the other hand, the manager is the manager of an SRL (TNS) or the president of a SAS (assimilated employee), then the answer is no => the prosped kilometers traveled deductible from the results of the company must exclude the journeys home / place of job. Since the kms corresponding to the journeys will be deducted from the remuneration (salaries or wages) taxable to the manager's IR, either by the 10% deduction or by the deduction of real expenses, they can not be deducted a second time from results of the company.

If the manager is an independent (BIC or BNC), the answer is yes => the TNS can integrate in the professional km traveled his home / work journeys. Its taxable result will be reduced accordingly.

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