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.