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Practical Income Manual 2022.

1. By linear amortization coefficients

Regulations: Articles 12.1.a) LIS and 4 Regulation IS

It will be the result of applying the linear amortization coefficients established, as of January 1, 2015. the following amortization table:

Element typeMaximum linear coefficientMaximum period
Table of linear amortization coefficients [article 12.1.a) of the LIS ]

Civil engineering work

General civil engineering work 2 per 100 100 years
Pavements 6 per 100 34 years
Infrastructure and mining works 7 per 100 30 years

Power plants

Hydraulic power plants 2 per 100 100 years
Nuclear power plants 3 per 100 60 years
Coal plants 4 per 100 50 years
Renewable plants 7 per 100 30 years
Other power plants 5 per 100 40 years

Buildings

Industrial buildings 3 per 100 68 years
Land dedicated exclusively to waste dumps 4 per 100 50 years
Stores and deposits (gases, liquids and solids) 7 per 100 30 years
Commercial, administrative and services buildings and dwellings 2 per 100 100 years

Facilities

Substations. Transport and power distribution networks 5 per 100 40 years
Cables 7 per 100 30 years
Other facilities 10 per 100 20 years
Machinery 12 per 100 18 years
Medical and similar equipment 15 percent 14 years

Transport features

Trains, carriages and traction equipment 8 per 100 25 years
Ships, aircrafts 10 per 100 20 years
Internal transport elements 10 per 100 20 years
External transport elements 16 per 100 14 years
Dumper trucks 20 percent 10 years

Furniture and fittings

Furniture 10 per 100 20 years
Lingerie 25 percent 8 years
Glassware 50 per 100 4 years
Chattels and tools 25 percent 8 years
Moulds, patterns and models 33 per 100 6 years
Other household goods 15 percent 14 years

Electronic and computer equipment. Systems and programs

Electronic equipment 20 percent 10 years
Computer equipment 25 percent 8 years
Systems and computer programs 33 per 100 6 years
Movie and sound productions, videos and audiovisual series 33 per 100 6 years
Other items 10 per 100 20 years

Transitional scheme

Regulations: thirteenth transitional provision LIS

The assets for which, in tax periods beginning prior to January 1, 2015, an amortization coefficient different from the one corresponding to them by application of the new amortization table provided for in article 12.1 of the LIS were being applied, They will be amortized during the remaining tax periods until their new useful life is completed, in accordance with the aforementioned table, on the net tax value of the asset existing at the beginning of the first tax period that begins on January 1, 2015.

Likewise, those taxpayers who were applying an amortization method other than the one resulting from applying the linear amortization coefficients in tax periods that began prior to January 1, 2015 and, in application of the amortization table provided for in this Law, will be entitled to a period of different amortization, they may choose to apply the straight-line amortization method in the period remaining until the end of their new useful life, on the net tax value existing at the beginning of the first tax period that begins on January 1, 2015.

Finally, for acquisitions of new assets carried out between January 1, 2003 and December 31, 2004, the maximum linear amortization coefficients provided for in this Law will be applied, multiplied by 1.1.