Amortization provisions in simplified direct estimation
In the simplified modality of the direct estimation regime, without prejudice to what is stated for the freedom of amortization in the previous section, the depreciation of property, plant and equipment must be carried out linearly based on a simplified amortization table, special for this approved modality. by the Order of March 27, 1998 (BOE of March 28):
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 elements of property, plant and equipment will begin to be depreciated as soon as they are put into operating condition.
The assets must be amortized, excluding their residual value, within their useful life period, which is understood to be the maximum amortization period provided for in the tables.
For acquisitions of new assets carried out between January 1, 2003 and December 31, 2004 , the maximum linear amortization coefficients established in the official tables of amortization coefficients will be deemed to have been replaced , in all the mentions made of them, 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.