Amortizing a computer
If the app treats the computer as an investment good, the purchase quarter does not take 100% of the income-tax cost. Amortization is recorded in the amortization book. This page does not quote official amortization percentages. VAT may still be deductible in the purchase period when the invoice allows it.
The purchase quarter and the book
If the app has sent the computer to the investment book, the income-tax cost of the purchase stays at 0% in that quarter and what is spread afterwards is the amortization. The figure for that step is in computer: expense or investment. This page does not quote official percentages.
- Investment good: 0% income tax on the purchase.
- Then the amortization book.
- No official percentages on this page.
VAT can sit in the purchase
Income tax staying out of the purchase quarter does not close the VAT. If the invoice allows the deduction and the equipment is used for the activity, VAT can be deductible in that period. You confirm it. The overview is in deductible expenses.
Common questions
Do I write off the whole computer in the quarter I buy it?
If the app treats it as an investment good, no. That quarter does not take 100% of the income-tax cost. Amortization stays in the book.
Which official percentage should I use?
This page does not quote one. 300 euros is the app’s figure for sending the unit to the book. VAT can be deductible on the purchase if the invoice allows it.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.