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Manual de actividades económicas. Obligaciones fiscales de empresarios y profesionales residentes en territorio español

3.5.4 Simplified depreciation table

Grupo

Elementos patrimoniales

Coeficiente lineal máximo

(%)

Período máximo (años)

1

Buildings and similar

3

68

2

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

10

20

3

Machinery

12

18

4

Elements of Transport

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