Regularisation procedure
The regularization of deductions for investment assets is carried out as follows:
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It is based on the deduction made in the year of purchase.
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The amount that would correspond to the regularization year is subtracted by applying the final percentage for this year to the borne quota.
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The positive or negative difference is divided by 5 (or by 10 if it is land or buildings) and the resulting quotient is the amount of complementary income or deduction to be made, respectively.
Complementary income and deductions will be made in the last self-assessment of the year.
Example:
A company acquired a machine in year “n-1” for 20,000 euros, plus 4,200 euros of VAT . The proportion of “n-1” was 50%.
We are going to see the different possibilities that can occur depending on the operations carried out in “n”.
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If the proportion of “n” is 67%.
It must be regularized, because the deduction percentage applicable in the year of repercussion (“n-1”) and that applicable in the year of regularization differ by more than 10 percentage points: (50% - 67%) = 17%
You are entitled to a complementary deduction of 142.8 euros that will be reflected in the "Regularization of investment assets" box of the declaration model.
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The pro rata percentage of “n” is 58%.
Since the pro rata percentage applicable in “n” (58%) differs by less than 10 points from that applicable in “n-1” (50%), it is not appropriate to regularize the investments: (50% - 58%) = 8%
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The deduction percentage of “n” is 30%.
It is necessary to regularize the deductions made due to a difference of more than 10 points in the percentages: (50% - 30%) = 20%
Therefore, the amount of 168 euros preceded by the minus sign will be entered in the "Regularization of investment assets" box of the declaration model, that is, a lower deduction that represents complementary income.