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Practical Income Manual 2022.

Particular rules for the application of the amortization table

Regulations:Instructions 2.2 of Annexes I and II Order HFP /1335/2021, of December 1 ( BOE of December 2)

  • The usable amortization coefficient can be any percentage between the maximum and the minimum. This last percentage is the result of dividing 100 by the maximum period listed in the table for each group of elements.

  • The amortization coefficient is applied to the acquisition price or production cost , if the element has been produced in the company itself, excluding:

    • The residual value, if applicable, for all items.

    • The value of land for buildings. When the part of the acquisition price corresponding to the value of the land is not known, this value will be determined by prorating the acquisition price between the cadastral values of the land and the construction in the year of acquisition.

    • The VAT borne in its acquisition or production when the good is used for an economic activity included in the simplified regime of the aforementioned Tax.

  • Amortization must be carried out element by element , although in the case of assets included in the same group of the Amortization Table, amortization may be carried out on all of them, provided that in The amortization corresponding to each asset element can be known at all times.

  • The assets of tangible fixed assets will begin to be amortized from the moment they are put into operating condition and those of intangible fixed assets from the moment they are in working condition. to produce income. The payback period cannot exceed the maximum payback period established in the table for each type of item.

  • In the case of property, plant and equipment that are acquired used , amortization will be carried out on the acquisition price, up to the limit resulting from multiplying by two the amount derived from applying the linear amortization coefficient maximum.

  • In the case of transfer of use of assets with a purchase or renewal option , when due to the economic conditions of the operation there are no reasonable doubts that one or another option will be exercised, it will be deductible, for the transferee, as amortization, an amount equivalent to the amortization installments that would correspond to the aforementioned goods, applying the coefficients provided in the amortization table on the acquisition price or production cost of the good.

  • Regarding the elements of new tangible fixed assets, made available to the taxpayer in fiscal year 2022, whose unit value does not exceed 601.01 euros, may be amortized freely, up to the limit of 3,005.06 euros annual.

  • In any case, documentary evidence of the acquisition of the depreciable elements must be available and they must be duly recorded in the corresponding investment property record book.