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VAT practical manual 2022.

Adjustment of deductions for capital goods

The contributions borne by investment assets must be regularized during the 4 natural years following (in land or buildings, 9 years ) to that in which they are acquired or are used or come into operation, if this moment is after the acquisition.

is only regularized if between the definitive deduction percentage of each of the years of the regularization period and the one used in the year in which the impact was borne, there is a difference greater than 10 points.

It is not appropriate to regularize in the event of loss or unusability of investment assets due to duly justified causes not attributable to the taxpayer.

  1. Concept of capital goods
  2. Regularisation procedure
  3. Deliveries of investment goods during the regularisation period