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 /1155/2020, of November 25 ( BOE of December 4), 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.