Depreciation for autónomos: what it is, the official tables and worked examples
You’ve just bought a 2,000-euro laptop for your work as an autónomo (self-employed worker). You have the invoice, the IVA (VAT) is clear, and you assume you’ll deduct the whole thing this year like any other expense. But no: that laptop is a capital asset, and for tax purposes it doesn’t work like that.
What you have to do is depreciate it. Spread its cost over several years, following the tables published by the Spanish Tax Agency (Agencia Tributaria). The concept isn’t complicated, but it has its nuances. Let’s break them down.