Amortization table
The amount of effective depreciation is determined using the amortization table included in the Order HAC/1347/2024, of November 28 (BOE of November 30), which is reproduced below:
| Group | Description | Maximum linear coefficient | Maximum period |
|---|---|---|---|
| 1 | Buildings and similar | 5 per 100 | 40 years |
| 2 | Useful tools, equipment for information processing and computer systems and programs | 40 percent | 5 years |
| 5 | Transport elements and other tangible fixed assets | 25 percent | 8 years |
| 6 | Intangible assets | 15 percent | 10 years |