1. By linear amortization coefficients
Regulations: Articles 12.1.a) of LIS and 4 of the IS Regulations
It will be the result of applying the linear amortization coefficients established, as of January 1, 2015. the following amortization table:
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 |
Hydraulic power plants | 2 per 100 | 100 years |
Nuclear power plants | 3 per 100 | 60 years | |
Coal plants | 4 per 100 | 50 years | |
Renewable 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 per 100 | 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 per 100 | 20 years | |
Internal transport elements | 10 per 100 | 20 years | |
External transport elements | 16 per 100 | 14 years | |
Dumper trucks | 20 percent | 10 years | |
Furniture and fittings |
Furniture | 10 per 100 | 20 years |
Lingerie | 25 percent | 8 years | |
Glassware | 50 per 100 | 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 percent | 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 per 100 | 20 years |
Transitional scheme
Regulations: LIS thirteenth transitional provision
The assets for which, in tax periods beginning prior to January 1, 2015, an amortization coefficient different from the one corresponding to them by application of the new amortization table provided for in article 12.1 of the LIS were being applied, They will be amortized during the remaining tax periods until their new useful life is completed, in accordance with the aforementioned table, on the net tax value of the asset existing at the beginning of the first tax period that begins on January 1, 2015.
Likewise, those taxpayers who were applying an amortization method other than the one resulting from applying the linear amortization coefficients in tax periods that began prior to January 1, 2015 and, in application of the amortization table provided for in this Law, will be entitled to a period of different amortization, they may choose to apply the straight-line amortization method in the period remaining until the end of their new useful life, on the net tax value existing at the beginning of the first tax period that begins on January 1, 2015.
Finally, for acquisitions of new assets carried out between January 1, 2003 and December 31, 2004, the maximum linear amortization coefficients provided for in this Law will be applied, multiplied by 1.1.