Items under 300 euros
Under the app’s unit figure of 300 euros, the item is not sent to the investment-good book. It can be a current expense if it is for the activity. 300 euros is the figure loaded in the app.
The figure loaded in the app
The cut-off is per unit and it is the app’s, not a table percentage this page quotes. If the unit price does not exceed 300 euros, that item does not enter the investment-good book under this rule.
- Under 300 euros per unit.
- It does not go to the investment book.
- 300 euros is the app’s figure.
It still has to be for the activity
Not being an investment does not make it deductible on its own. The item has to be linked to the activity, justified and recorded. You confirm the category. The overview is in deductible expenses.
Common questions
Does an item under 300 euros go to amortization?
Not under this rule. Under 300 euros per unit the app does not send it to the investment book. 300 euros is the figure loaded in the app.
Is it then always deductible?
It can be a current expense if it is for the activity, justified and recorded. The amount is not enough on its own.
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.