Tax incentives applicable to small companies
Regulations: Articles 101 to 104 and 106.6 LIS
- Previous issue: concept of small company
- Freedom of amortization with job creation
- Accelerated amortization of new items of tangible fixed assets and real estate investments and intangible fixed assets
- Losses due to impairment of credits due to possible debtor insolvencies
- Transitory rules: Amortization of assets subject to reinvestment by small companies