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Practical Income Manual 2021.

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 /1155/2020, of November 25 ( BOE of December 4), which is reproduced below:

GroupDescriptionMaximum 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.