Skip to main content
Practical Handbook for Companies 2021

Small businesses

The development of the different adjustments to be made in the boxes [00311] and [00312] "Small companies:libertad de amortización (art. 102 LIS)", [00313] and [00314] "Empresas de reducida dimensión:accelerated depreciation (art. 103 LIS and DT 28th LIS)" and [00323] and [00324] "Small companies impairment losses credits insolvencies (art. 104 LIS)" on page 13 of form 200, by small companies derived from the application of the tax incentives to which they are entitled, can be found in Chapter 10 in the section dedicated to these entities.