Tax incentives for SMEs and Autonomous/ace
Here you have an opportunity to reduce the load tributaria
If your company is of reduced dimension (ERD),in the current context of the statement of the Tax on Societies, is important that know the available tax incentives to relieve your load tributaria.
What is a Company of Reduced Dimension (ERD)?
To be considered an ERD and benefit of these incentives, the figure of businesses of the company has to be inferior to 10 million euros in the anterior exercise. This criterion also applies if the company forms part of a group, taking in account the data consolidated of the same. Besides, if a company surpasses this threshold in a year, can follow enjoying of the incentives by three additional years whenever it have fulfilled with the requirements in the two anterior years.
It takes note of the available tax incentives
1. Libertad of amortización: The investments in inmovilizado material and in real-estate investments that generate use can amortise freely. This means that, if the half staff of the company augments during the 24 following months to the acquisition of the sakes and maintains by other 24 months, can amortise until 120,000 euros by each net increase of use.
2. Amortización Accelerated: For sakes of the inmovilizado material, real-estate and intangible investments, the amortización can do to the double of the maximum coefficient allowed in the official tables.
3. Losses by deterioration of credits: The losses by deterioration of credits by possible insolvencies of debtors are deductible until 1% of the balance of the existent debtors at the end of the period impositivo. For the exercises 2021 and 2022, this term reduces of six to three months.
4. Reservation of nivelación: This incentive allows to reduce the base imponible of the exercise until 10%, with a limit of 1 million of euros. If in the five following years generate bases imponibles negative, these will compensate with the gifted reservation.
Which components have to consider for the calculation of the INCN (net amount of the figure of businesses)?
Take advantage of these tax incentives can be crucial to reduce the load tributaria of your company, allowing you reinvertir in his growth and financial stability.
In Gestoría Rivero, our expert squad in fiscal subjects is ready to help you to maximizar these profits and advise you in each step of the process. Contact us and discovers how can lean you!
What is a Company of Reduced Dimension (ERD)?
To be considered an ERD and benefit of these incentives, the figure of businesses of the company has to be inferior to 10 million euros in the anterior exercise. This criterion also applies if the company forms part of a group, taking in account the data consolidated of the same. Besides, if a company surpasses this threshold in a year, can follow enjoying of the incentives by three additional years whenever it have fulfilled with the requirements in the two anterior years.
It takes note of the available tax incentives
1. Libertad of amortización: The investments in inmovilizado material and in real-estate investments that generate use can amortise freely. This means that, if the half staff of the company augments during the 24 following months to the acquisition of the sakes and maintains by other 24 months, can amortise until 120,000 euros by each net increase of use.
2. Amortización Accelerated: For sakes of the inmovilizado material, real-estate and intangible investments, the amortización can do to the double of the maximum coefficient allowed in the official tables.
3. Losses by deterioration of credits: The losses by deterioration of credits by possible insolvencies of debtors are deductible until 1% of the balance of the existent debtors at the end of the period impositivo. For the exercises 2021 and 2022, this term reduces of six to three months.
4. Reservation of nivelación: This incentive allows to reduce the base imponible of the exercise until 10%, with a limit of 1 million of euros. If in the five following years generate bases imponibles negative, these will compensate with the gifted reservation.
Which components have to consider for the calculation of the INCN (net amount of the figure of businesses)?
- Positive components: Sales and provision of services, deliveries of sakes in return of active no monetary and subventions tied to the available price.
- Negative components: Returns of sales, rappels and commercial discounts.
Take advantage of these tax incentives can be crucial to reduce the load tributaria of your company, allowing you reinvertir in his growth and financial stability.
In Gestoría Rivero, our expert squad in fiscal subjects is ready to help you to maximizar these profits and advise you in each step of the process. Contact us and discovers how can lean you!
