Skip to main content
Practical manual for Income Tax 2020.

Tax incentives applicable to small companies

Regulations: Articles 101 to 104 and 106.6 LIS

  1. Previous issue: concept of small company
  2. Freedom of amortization with job creation
  3. Accelerated amortization of new items of tangible fixed assets and real estate investments and intangible fixed assets
  4. Losses due to impairment of credits due to possible debtor insolvencies
  5. Transitory rules: Amortization of assets subject to reinvestment by small companies