Machines & tools
Easiness to justifyFrequency5-10x per year
Take into account the useful life of these recent investments!
Did you invest in a machine that is necessary to your business?
You can deduct it as a professional charge.
You deduct it, each year, at the depreciation rate aligned with its “useful life” .
As an indication, we are talking about 3 years for a smartphone, 10 years for the development of professional premises, 30 years for a building…
Are you self-employed in a company? You should know that on 1 January 2020, a pro rata temporis depreciation came into force for all assets acquired in 2020. You therefore deduct on a pro rata basis for the coming months in the year of your purchase.
Are you self-employed as an individual? There is no pro rata temporis depreciation. Did you buy in October? You still deduct as if you had used your tool or machine the entire year.