Amortization table
The determination of the amounts that, as amortization of the tangible or intangible 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 the Order HAC /1164/2019, of November 22 ( BOE of 30), which is reproduced below:
Group | Description | Maximum linear coefficient (*) | Maximum period |
---|---|---|---|
(*) For acquisitions of new assets carried out 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 | Supplies, tools, equipment for information processing and computer systems and programs | 40 percent | 5 years |
3 | Mussel platform | 10 per 100 | 12 years |
4 | Boat | 10 per 100 | 25 years |
5 | Transport elements and other property, plant and equipment | 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 per 100 | 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, it will not be appropriate to apply any reduction in amortization of the tangible and intangible assets affected by them.