Amortization table
The amount of effective depreciation is determined using the amortization table included in Order HAC /1164/2019, of November 22 ( BOE of the 30th), which is reproduced below:
Group | Description | Maximum linear coefficient | Maximum period |
---|---|---|---|
1 | Buildings and similar | 5 per 100 | 40 years |
2 | Useful tools, equipment for information processing and computer systems and programs | 40 percent | 5 years |
3 | Mussel platform | 10 percent | 12 years |
4 | Boat | 10 percent | 25 years |
5 | Transport elements and other tangible fixed assets Intangible fixed assets | 25 percent | 8 years |
6 | Intangible assets | 15 per 100 | 10 years |