Tax specialties of amortizations in the simplified modality

Regulations: Art. 30.1 Personal Income Tax Regulation

Without prejudice to what was previously mentioned for the freedom of amortization, the amortization of fixed assets will be carried out linearly , based on the simplified amortization table approved by Order of March 27, 1998 (BOE of the 28th), which is reproduced below:

Simplified amortization table
Group	Description	Maximum linear coefficient ^(*)	Maximum period
^(*) For new assets acquired between 01-01-2003 and 12-31-2004, the maximum applicable linear amortization coefficients are the result of multiplying those indicated in the table by 1.1. These coefficients determined in this way are applicable during the useful life of the new assets acquired in the period indicated above. ^(Back)
1	Buildings and similar	3 per 100	68 years
2	Facilities, furniture, fixtures and other property, plant and equipment	10 per 100	20 years
3	Machinery	12 per 100	18 years
4	Transport features	16 per 100	14 years
5	Information processing equipment and computer systems and programs	26 percent	10 years
6	Chattels and tools	30 percent	8 years
7	Bovine, porcine, ovine and caprine stock	16 per 100	14 years
8	Horse cattle and non-citric fruit trees	8 per 100	25 years
9	Citric fruit trees and vineyards	4 per 100	50 years
10	Olive grove	2 per 100	100 years