Skip to main content
Practical Income Manual 2022.

Amortization table

The amount of effective depreciation is determined using the amortization table included in Order HFP /1335/2021, of December 1 ( BOE of December 2), which is reproduced below:

GroupDescriptionMaximum linear coefficientMaximum period
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 tangible assets Intangible assets 25 percent 8 years
6 Intangible assets 15 percent 10 years