Expenses
Depreciation for autónomos: computers, equipment and furniture
When a durable purchase becomes a fixed asset, how depreciation works and which evidence to retain.
Direct answer
Equipment used for more than one period may not be fully deductible at purchase. It can be recorded as a fixed asset and its cost spread through depreciation under the tables and rules for the applicable regime.
Current expense or asset
Classification follows the item's nature, use and useful life. A subscription differs from a computer, camera or desk used for several years.
How depreciation is calculated
Spread depreciable value consistently within permitted rates and periods, and record the asset in the investment-goods book when required.
IVA and later disposal
Input IVA is separate from IRPF depreciation. Sale or disposal can create adjustments and must be documented.
Frequently asked questions
Is a computer always depreciated?
Often, but value, regime and current incentives can change the treatment.
Does depreciation follow loan payments?
No. It follows useful life, not financing instalments.
Official sources
General information only, not tax, labour or legal advice. Check your case against current official sources or with a qualified professional.