Levelling reserve

Regulation: Article 105 LIS

Entities that meet the requirements of article 101 of the LIS to be considered small companies in the tax period, and apply the tax rate provided for in the first paragraph of article 29.1 of the LIS, they may apply the tax incentive of the equalization reserve, by which they can reduce their positive tax base up to 1 0 percent of your amount.

You can consult the particularities of the application of the equalization reserve, as well as its completion in form 200, in the section dedicated to small entities in Chapter 10 "Special tax regimes (II)» of this practical manual.