The duration of the contract must be at least two years for movable property and 10 years for real property.
That in the financial leasing installments the part corresponding to the recovery of the cost of the asset and the financial burden be differentiated.
That the part thailand business email list corresponding to the recovery of the cost of the asset is constant or increasing.
8. Offset negative tax bases from previous years
If you have had a negative tax base in previous years , you can offset it with Corporate Tax.
There may be two cases:
That the negative tax base is above one million euros : in this case you can offset up to 60% of the previous tax base.
If the negative tax base is below one million euros : you can offset 100%.
9. Use the capitalization reserve
Companies that pay tax at the general rate or are newly created, regardless of size, may reduce their tax base by up to 10% of their amount if they opt for self-financing.
