Purchases of stock
Goods you buy to resell are stock, not a 100% cost on the purchase day in every method. In direct estimation the cost is recognized under the rules of that method. Do not expense the whole warehouse on day one. The app records the purchase invoice you enter.
Stock, not an immediate expense
Goods in the warehouse stay stock until they are sold or used up under the method. Treating the whole invoice as an expense on the purchase day can bring forward a cost that method does not recognize yet.
- It is stock, not an automatic day-one expense.
- Direct estimation follows that method’s rules.
- Do not empty the warehouse into expenses.
The app stores the invoice you enter
You enter the supplier’s invoice. The app does not decide on its own that all the goods are an expense of the quarter. How to record it is in expense tracking.
Common questions
Can I expense the whole warehouse on the day I buy it?
Not in every method. In direct estimation the cost follows that method’s rules. Do not expense all the goods on day one.
What does the app record?
The purchase invoice you enter. It does not on its own turn the warehouse into that day’s expense.
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.