Concept of capital goods

Investment assets are tangible assets, movables, livestock or real estate that, due to their nature and function, are normally intended to be used for a period of time exceeding one year as work instruments. or means of exploitation.

They are not considered investment assets:

• Accessories, spare parts and work executions for the repair of capital goods.

• Containers and packaging, even if they are susceptible to reuse.

• The clothes used for work by taxpayers or their staff.

• Any other asset with a value less than 3,005.06 euros.