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Practical Income Manual 2021.

Tax incentives applicable to small companies

Regulations: Articles 101 to 104 and 106.6 LIS

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