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Practical Manual of Companies 2022.

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, for small companies derived from the application of the tax incentives to which they are entitled, is found in Chapter 10 within the section dedicated to these entities.