Tax Agency: Frequently Asked Questions. General issues

This book will only be kept by those taxpayers who are subject to the pro-rata rule. The information to be supplied consists of the name of the asset, date of start of use, final annual pro-rata, annual adjustment of deductions, where applicable, and if the asset is handed over, the investment asset should be written off stating the reference number of the invoice that documents the handing over and the corresponding booking adjustment.

This Book shall be presented annually, and the information contained therein is in addition to the record of purchases and sales of investment assets in the Issued and Received Invoices Record Books.

The annotations to be made from 1 January 2017 corresponding to the investment goods currently subject to an adjustment period will be included, regardless of the date on which the good was acquired.