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 entries to be made from the year of inclusion in the SII corresponding to investment assets that are in the regularization period will be included, regardless of the date of acquisition of the asset.