1. By linear amortization coefficients

Regulations: Articles 12.1.a) of the LIS and 4 of the Regulation of the IS

It will be the result of applying the linear amortization coefficients established, as of January 1, 2015. the following amortization table:

Table of straight-line depreciation coefficients [Article 12.1.a) of the LIS]
Element type		Maximum linear coefficient	Maximum period
Civil engineering work	General civil engineering work	2 per 100	100 years
	Pavements	6 per 100	34 years
	Infrastructure and mining works	7 per 100	30 years
Power plants	Hydroelectric power stations	2 per 100	100 years
	Nuclear power plants	3 per 100	60 years
	Coal plants	4 per 100	50 years
	Renewable power plants	7 per 100	30 years
	Other power plants	5 per 100	40 years
Buildings	Industrial buildings	3 per 100	68 years
	Land dedicated exclusively to waste dumps	4 per 100	50 years
	Stores and deposits (gases, liquids and solids)	7 per 100	30 years
	Commercial, administrative and services buildings and dwellings	2 per 100	100 years
Facilities	Substations. Transport and power distribution networks	5 per 100	40 years
	Cables	7 per 100	30 years
	Other facilities	10 percent	20 years
	Machinery	12 per 100	18 years
	Medical and similar equipment	15 percent	14 years
Transport features	Trains, carriages and traction equipment	8 per 100	25 years
	Ships, aircrafts	10 percent	20 years
	Internal transport elements	10 percent	20 years
	External transport elements	16 per 100	14 years
	Dumper trucks	20 per 100	10 years
Furniture and fittings	Furniture	10 percent	20 years
	Lingerie	25 percent	8 years
	Glassware	50 percent	4 years
	Chattels and tools	25 percent	8 years
	Moulds, patterns and models	33 per 100	6 years
	Other household goods	15 percent	14 years
Electronic and computer equipment. Systems and programs	Electronic equipment	20 per 100	10 years
	Computer equipment	25 percent	8 years
	Systems and computer programs	33 per 100	6 years
	Movie and sound productions, videos and audiovisual series	33 per 100	6 years
	Other items	10 percent	20 years

Transitional scheme

Regulations: Thirteenth transitional provision of the LIS

Assets for which, in tax periods beginning before 1 January 2015, a different depreciation coefficient was being applied to that which corresponded to them by application of the new depreciation table provided for in article 12.1 of the LIS, will be depreciated during the tax periods remaining until completing their new useful life, in accordance with the aforementioned table, on the net tax value of the asset existing at the beginning of the first tax period beginning on or after 1 January 2015.

Likewise, those taxpayers who were applying an amortization method other than that resulting from applying the linear amortization coefficients in tax periods beginning before January 1, 2015 and, in application of the amortization table provided for in this Law, were assigned a different amortization period, may choose to apply the linear amortization method in the period remaining until the end of their new useful life, on the taxable net value existing at the beginning of the first tax period beginning on or after January 1, 2015.

Finally, for acquisitions of new assets made between 1 January 2003 and 31 December 2004, the maximum linear amortization coefficients provided for in this Law shall apply, multiplied by 1.1.