Para que una empresa sea de reducida dimensión y pueda disfrutar de las ventajas fiscales de estas entidades, es preciso que su cifra de negocios en el ejercicio anterior haya sido inferior a diez millones de euros. No obstante, si la empresa forma parte de un grupo,...
Si su empresa es de reducida dimensión, puede amortizar de forma acelerada los activos nuevos que compre. En concreto, en caso de inmovilizados materiales e inversiones inmobiliarias, puede amortizarlos multiplicando por dos el coeficiente máximo de las tablas...
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