Investment goods and the amortization book
A computer, a machine, or a refurbishment is not treated like this month’s supplies. It sits apart from current expenses, in the investment-goods book.
It is not the quarter’s expense
A computer, a machine or a refurbishment is not entered as the month’s supplies. The figure that sends them to the book is in investment goods.
- Above 300 euros: an investment good in the app.
- Income tax at 0% in the purchase quarter.
- The deduction then follows the amortization book.
300 euros is the app’s figure
Those 300 euros are the threshold Factura Fácil uses to split the entry. Do not treat them as the whole legal rule on investment goods: the law looks at more than that single figure. How expenses fit is in deductible expenses.
Common questions
Is everything over 300 euros an investment good?
In the app, a unit cost above 300 euros is treated that way: 0% income tax in the purchase quarter and an amortization book. That figure is the app’s, not the full legal rule.
Can I deduct the whole asset on this quarter’s modelo 130?
No, if the app classifies it as an investment good. The purchase quarter stays at 0% for income tax and the deduction goes through amortization.
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.