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VAT practical manual 2022.

Record Book of capital goods

This book must be kept by taxpayers who have to regularize deductions for investment assets.

Content of the book. The following will be recorded:

  1. Capital goods duly individualised.

  2. The exact data to enable identification of invoices and documents from customs for each good.

  3. For each individual asset, the date of commencement of its use, final annual apportionment and the annual adjustment, if applicable, of the deductions.

In the cases of transfer of investment assets during the regularization period, will be removed from the book, noting the reference to the entry in the register of issued invoices that records said delivery, as well as the regularization of the deduction made on the occasion of it.

For taxpayers who have the obligation to keep the Tax Registration 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.