Repair or improve
A repair keeps the asset in use and can be a current expense. A reform or improvement that extends the asset can be an investment. Do not assume every builder invoice is a current expense. The app follows the category you confirm and the 300 euro unit rule for investment goods.
A repair is not an improvement
Fixing what broke so you can keep using the asset can be an expense of the period, justified with the invoice. Extending, improving or lengthening the life of the asset may have to be treated as an investment. You set the concept when you confirm the category.
- A repair can be a current expense.
- An improvement that extends the asset can be an investment.
- You confirm the category.
The 300 euro rule
In the app, a unit cost above 300 euros is treated as an investment good. 300 euros is the figure loaded in the app. A building invoice does not enter at 100% income tax on its own because it is called a repair. The overview is in deductible expenses.
Common questions
Is every builder invoice a current expense?
No. A repair can be. A reform or improvement that extends the asset can be an investment. You confirm the category.
What does the app do with 300 euros?
Above 300 euros per unit it treats the item as an investment. 300 euros is the figure loaded in the app. It does not promise that every building job is an expense of the quarter.
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.