Yes. The Law governs this expressly and grants the liable person a financial relief.
The Text
Art. 12 of Law No. 6279: the cost price of works given as deposit copies is taken into account as an expense in determining profit.
Why Is There Such a Provision?
How Many Copies, How Much Cost?
What determines the amount of the expense is how many copies you give under Art. 8:
| Work | Number of copies |
|---|---|
| Books, magazines, national newspapers | 6 |
| Local and regional newspapers | 2 |
| Graphic works, slides, films, electronic publications, maps | 2 |
| Works printed abroad and sold inside the country | 6 |
Documenting It
To record the expense you need to be able to show both the cost and the delivery:
- The cost calculation for the copies given - unit cost times number of copies
- The delivery record: a receipt, a delivery report or a courier record
- Which library each copy went to (Art. 8)
- The date of delivery - within fifteen days following reproduction (Art. 9)
The Limit: Loss Cannot Be Carried Forward
The wording of Art. 12 confines the relief: any loss arising from this cannot be carried forward to the following year. So the expense is recognised in the year in which it arises.
Summary
- The cost price of deposit copies is recognised as an expense in determining profit (Art. 12).
- Any loss arising on that account cannot be carried forward to the following year.
- The amount depends on the number of copies under Art. 8: six as a rule, two for local and regional newspapers.