Record Book of capital goods
Taxpayers who have to regularize deductions for investment assets must carry this book.
Content of the book. Will register:
Capital goods duly individualised.
The exact data to enable identification of invoices and documents from customs for each good.
For each individualized asset, the date of the beginning of its use, final annual prorata and the annual regularization, if applicable, of the deductions.
In cases of transmission of investment assets during the regularization period, they will be removed from the book, noting the reference to the settlement of the book record of invoices issued that includes said delivery, as well as the regularization of the deduction made on the occasion of the same.
For taxpayers who have the obligation to keep the Tax Record Books through the Electronic Office, the content of this book is exactly the same.
For this group, the records in this book must be submitted within the submission period corresponding to the last settlement period of each calendar year.