Investment goods
If the unit value is over 300 euros, income tax in the purchase quarter is 0% and the deduction follows the amortization book for modelo 130. Below 300 euros it is an ordinary expense.
Where the threshold sits
The threshold is the unit value. Over 300 euros the item is an investment good: the quarter you buy it deducts nothing for income tax, 0%, and the deduction is spread from the amortization book that feeds modelo 130. Below 300 euros the same item is recorded as an expense of the period. You need the supplier, the invoice number, and the document. You confirm. It is not a tax opinion and it does not replace your gestoría.
- Over 300 euros: 0% income tax in the purchase quarter.
- The deduction goes through the amortization book for modelo 130.
- Below 300 euros: an ordinary expense of the period.
What the record needs
Without a supplier, an invoice number, and the document, the investment good is not identified. Those three stay with the entry. The quarter, calculated from invoices and expenses, is in modelos 303 and 130. The app can generate the BOE file for import; you or your gestoría file the return.
Common questions
Is equipment below 300 euros an investment good?
Below 300 euros it is recorded as an ordinary expense. Over 300 euros the purchase quarter is 0% for income tax and the deduction goes through amortization.
Which fields does an investment good need?
Supplier, invoice number, and the document. With a unit value over 300 euros, income tax that quarter is 0% and the amortization book for modelo 130 applies.
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.