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 companies: accelerated amortization (art. 103 LIS and DT 28 LIS)» and [00323] and [00324] «Small companies impairment losses credits insolvencies (art. 104 LIS)» on page 13 of form 200, by small companies arising from the application of the tax incentives to which they are entitled, is found in Chapter 10 within the section dedicated to these entities.