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 type | Maximum linear coefficient | Maximum period | |
---|---|---|---|
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 |
Hydroelectric power stations | 2 per 100 | 100 years |
Nuclear power plants | 3 per 100 | 60 years | |
Coal plants | 4 per 100 | 50 years | |
Renewable power 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 percent | 20 years | |
Machinery | 12 per 100 | 18 years | |
Medical and similar equipment | 15 per 100 | 14 years | |
Transport features |
Trains, carriages and traction equipment | 8 per 100 | 25 years |
Ships, aircrafts | 10 percent | 20 years | |
Internal transport elements | 10 percent | 20 years | |
External transport elements | 16 per 100 | 14 years | |
Dumper trucks | 20 per 100 | 10 years | |
Furniture and fittings |
Furniture | 10 percent | 20 years |
Lingerie | 25 percent | 8 years | |
Glassware | 50 percent | 4 years | |
Chattels and tools | 25 percent | 8 years | |
Moulds, patterns and models | 33 per 100 | 6 years | |
Other household goods | 15 per 100 | 14 years | |
Electronic and computer equipment. Systems and programs |
Electronic equipment | 20 per 100 | 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 percent | 20 years |
Transitional scheme
Regulations: thirteenth transitional provision LIS
Assets for which, in tax periods beginning before 1 January 2015, a different depreciation coefficient was being applied to that which corresponded to them by application of the new depreciation table provided for in article 12.1 of the LIS, will be depreciated during the tax periods remaining until completing their new useful life, in accordance with the aforementioned table, on the net tax value of the asset existing at the beginning of the first tax period beginning on or after 1 January 2015.
Likewise, those taxpayers who were applying an amortization method other than that resulting from applying the linear amortization coefficients in tax periods beginning before January 1, 2015 and, in application of the amortization table provided for in this Law, were assigned a different amortization period, may choose to apply the linear amortization method in the period remaining until the end of their new useful life, on the taxable net value existing at the beginning of the first tax period beginning on or after January 1, 2015.
Finally, for acquisitions of new assets made between 1 January 2003 and 31 December 2004, the maximum linear amortization coefficients provided for in this Law shall apply, multiplied by 1.1.