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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory
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3.5.4 Simplified amortization table

Group

Asset-related elements

Maximum linear coefficient

Maximum period (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

Transportation elements

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