Levelling reserve

Regulation: Article 105 LIS

Entities that meet the requirements of article 101 of the LIS to be considered small companies in the tax period, and apply the tax rate provided for in the first paragraph of article 29.1 of the LIS, may apply the tax incentive of the equalization reserve, by which they may reduce their positive tax base by up to 10 percent of its amount.

You can consult the particularities of the application of the leveling reserve, as well as its completion in form 200, in Chapter 10 within the section dedicated to small entities.