Small businesses

The development of the different adjustments to be made in the boxes [00311] and [00312] «Small companies: freedom of amortization (art. 102 LIS )», [00313] and [00314] «Small-sized companies: accelerated amortization (art. 103 LIS and DT 28 LIS)» and [00323] and [00324] «Small companies losses due to credit impairment insolvencies (art. 104 LIS)» on page 13 of model 200, by small companies derived from the application of the tax incentives to which they are entitled, is found in the section dedicated to these entities within Chapter 10 “Special tax regimes (II)” of this Practical Manual.