Office supplies
Paper, pens and small supplies for the activity are current expenses when they are justified. They are not investment goods only because you use them at work.
A justified current expense
The invoice or receipt, in your name when the rules require it, records the supply. If the material is used up in the activity, it is recorded as an expense of the period, not as an asset to amortize merely because it sits on the desk.
- Paper and small supplies.
- For the activity, and justified.
- A current expense, not an investment because you use it.
Using it at work does not make it an investment
In the app, an investment good follows the 300 euro unit figure and the category you confirm. A ream of paper does not enter that book because it is in the office. How to record it is in expense tracking.
Common questions
Are office supplies deductible?
They can be a current expense when they are for the activity and justified. They are not an investment good only because you use them at work.
Does a ream of paper go to the amortization book?
Not because you use it at work. Justified small supplies are recorded as a current 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.