Expenses for the creation of infrastructure objects
Expenditures on the creation of infrastructure objects — expenditures in the form of monetary funds transferred under financing agreements for activities related to the creation of infrastructure objects on the territory of a subject of the Russian Federation providing an investment tax allowance or in the adjacent waters, which according to the legislation of the Russian Federation may be owned exclusively by the federal state1.
Tax Code of the Russian Federation, as amended on May 21, 2020, Article 286.1, paragraph 4 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩