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V2807-21 16 November 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · inmovilizado material

Acquisition of a camera mixer for supply to a client is an expense rather than a fixed asset

A camera operator is inquiring whether the purchase of a camera mixer for an editing job should be recorded as tangible fixed assets or as an expense. The DGT determines that, as it is intended for direct commercial supply to the client, it constitutes an activity expense.

The question raised

Consideration of the acquisition of the camera mixing equipment as a tangible fixed asset or as a deductible expense.

The DGT's ruling

The camera mixing equipment is not considered tangible fixed assets because its purpose is to be supplied to the customer, which implies that it is intended for direct trade with them. Therefore, the acquisition constitutes an expense of the economic activity and not a depreciable tangible fixed asset.

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