Example: Deduction for investment in new elements of tangible assets or real estate investments used for economic activities
Mr. PHV is the owner of an economic activity whose net income is determined by the direct estimation method, normal mode.
During 2025 It meets the requirements to be considered a small-sized entity and obtains net income from the activity amounting to 45,000 euros, with the general taxable base for the year corresponding to that income being 43,200 euros and the sum of its full state and regional tax liability being 10,673 euros.
September 5th 2025 With the profits obtained during the year, he acquires new machinery for his company for an amount of 25,000 euros, which is delivered to him in November of that year.
Determine the amount of the investment deduction.
Solution:
Net income from economic activities for the year 2025: 45,000
Amount invested in 2025 (1) = 25,000
Deduction base (invested amount with the limit of 43,200) (2) = 25,000
Deduction amount: (25,000 x 5%) (3) = 1,250
Maximum amount limit (sum of your full state and regional quota) = 10,673
Notes to the example:
(1) The amount of net income from economic activities obtained in 2025 that are invested in new affected items will be recorded in the box [0833]of Annex A.5 of the declaration. (Back)
(2) It is the amount eligible for deduction, limited to the positive general taxable base of 2025 that corresponds to such returns and will be entered in the box [0834]of Annex A.5 of the declaration. (Back)
(3) The amount of the deduction does not exceed the sum of the total state and regional tax liability for the year 2025 Therefore, in this case, it will be entered in full in the box [0835]of Annex A.5 of the declaration. (Back)
Note: in it Annex A.5 of the declaration, will be recorded in the box [0830] the amount of net income from economic activities obtained in 2024 that are invested in 2025 in new affected elements and in the boxes [0831]and[0832]respectively, the amount eligible for deduction and the amount of the deduction. Similarly, when it comes to returns obtained in the 2025 that are invested in that same fiscal year in new affected items, their amount will be entered in the box [0833]and in the boxes[0834]and[0835]respectively, the amount eligible for deduction and the amount of the deduction.