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Form 100. 2019 Personal Income Tax return

Depreciation allowances in simplified direct estimate

In the simplified modality of the direct estimate scheme, without prejudice to the provisions of the previous section on freedom of amortisation, depreciation and amortisation tangible fixed assets must be carried out on a straight-line basis, depending on a simplified repayment table, especially for this type approved by the Order of 27 March 1998 (Official State Gazette of 28 March):

Group

Asset-related elements

Maximum linear coefficient

Maximum period

Percentage

Years

1

Buildings and similar

3

68

2

Installations, furniture, goods and rest of the tangible fixed assets

10

20

3

Machinery

12

18

4

Transport features

16

14

5

Equipment for information processing, and computer systems and programs

26

10

6

Chattels and tools

30

8

7

Bovine, porcine, ovine and caprine stock

16

14

8

Horse cattle and non-citric fruit trees

8

25

9

Citric fruit trees and vineyards

4

50

10

Olive grove

2

100

The tangible fixed assets will start to depreciate from their start in working conditions.

The capital elements must be amortised, excluding their residual value, within their useful life period, and understood as the maximum repayment period provided for in the tables.

For new asset acquisitions made between 1 January 2003 and 31 December 2004, the coefficients of maximum linear depreciation established in the official tables of depreciation coefficients will be understood as being replaced, in all the entries made, by the result of multiplying those by 1.1. The new coefficient will be applicable during the useful life of the new assets acquired in the aforementioned period.