Amortization table

The determination of the amounts that, in the concept of amortization of tangible or intangible fixed assets affected by the activity, correspond to the effective depreciation suffered by the different elements affected by operation, use, enjoyment or obsolescence, will be carried out by applying 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
^(*)For acquisitions of new assets made between January 1, 2003 and December 31, 2004, the maximum applicable linear amortization coefficients will be the result of multiplying those indicated in the table by 1.1. The new coefficient thus determined will be applicable during the useful life of the new assets acquired in the period indicated above.^(Back)
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	25 percent	8 years
6	Intangible assets	15 percent	10 years
7	Bovine, porcine, ovine and caprine stock	22 per 100	8 years
8	Horse cattle and non-citric fruit trees	10 percent	17 years
9	Citric fruit trees and vineyards	5 per 100	45 years
10	Olive grove	3 per 100	80 years

Note: In the case of forestry activities, no reduction will be applicable in the form of amortization of tangible and intangible fixed assets related to them.