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Expenses for reimbursement of employees' costs related to the payment of interest on loans (credits) for the purchase and (or) construction of a residential property
Expenses for compensating employees' costs related to paying interest on loans (credits) for the purchase and (or) construction of a residential property - these expenses for tax purposes are recognized up to an amount not exceeding 3 percent of the expenses for wages1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 255, paragraph 24.1 // RSZ RF. 2000. No. 32. Art. 3340. ↩