A computer: expense or investment
Factura Fácil treats a unit cost above 300 euros as an investment good: 0% income tax in the purchase quarter, then the amortization book. 300 euros is the app’s figure. A cheaper item can be a current expense if it is for the activity. VAT deduction is a separate question.
The 300 euro figure
The threshold is per unit and it is the figure loaded in the app. It is not a quotation of an official table percentage. If the computer is above those 300 euros, the purchase quarter does not take 100% of the income-tax cost. Amortization is recorded in the amortization book.
- Above 300 euros per unit: investment good.
- Income tax in the purchase quarter: 0%.
- 300 euros is the figure loaded in the app.
VAT is separate
Income tax staying out of the purchase quarter does not, by itself, decide the VAT. VAT is deductible when the invoice allows it and the asset is used for the activity. A cheaper computer can be a current expense if it is for the activity. The detail is in deductible expenses.
Common questions
Is a computer above 300 euros an expense of the quarter?
In the app, not at 100% income tax. Above 300 euros per unit it is an investment good: 0% income tax in the purchase quarter, then the amortization book. 300 euros is the app’s figure.
What if it costs less than 300 euros?
It can be a current expense if it is for the activity. VAT deduction is a separate question.
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.