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Practical Handbook VAT 2022

Concept of capital goods

Capital goods are tangible or movable property, livestock or real-estate property that, given its nature and function, is normally intended to be used for a period of more than one year as an instrument of work or means of exploitation.

The following are not considered capital goods:

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

  • Containers and packaging, even if they can be reused.

  • Clothing used for work by taxpayers or their staff.

  • Any other property worth less than 3,005.06 euros.