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Practical Guide to Income Tax 2025. Part 1.

Specific rules for applying the amortization table

Regulations:Instructions 2.2 of Annexes I and II Order HAC/1347/2024, of November 28 (BOE November 30th)and Fifty-ninth Additional Provision of the Law IRPFABBR

Note: Possibility of applying the free amortization system to certain vehicles and new charging infrastructures

Royal Decree-Law 4/2024, of June 26, which extends certain measures to address the economic and social consequences arising from the conflicts in Ukraine and the Middle East and adopts urgent measures in fiscal, energy and social matters (BOE of June 27) introduced a new Additional Provision fifty-ninth in the Law of the PIT by virtue of which the application of the freedom of amortization provided for in the Eighteenth Additional Provision of the LIS to the taxpayers of the PIT to determine the net return of their economic activity in accordance with the objective estimation method.

As a consequence of the above, from January 1, 2024, taxpayers who determine the net income of their economic activity according to the objective estimation method, may apply this freedom of amortization , provided for in the Eighteenth Additional Provision of the LIS , with respect to investments in vehicles and charging facilities related to it.

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

  • The depreciation rate is applied to the acquisition price or production cost, if the item has been produced in the company itself, excluding:

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

    • The value of land for buildings. When the portion of the acquisition price corresponding to the value of the land is unknown, this value will be determined by prorating the acquisition price between the cadastral values ​​of the land and the building in the year of acquisition.

    • He VAT supported in its acquisition or production when the good is affected by an economic activity included in the simplified regime of the aforementioned Tax.

  • Amortization must be carried out element by element , although when it concerns assets integrated into the same group of the Amortization Table, amortization may be carried out on the set of them, provided that the amortization corresponding to each asset can be known at all times.

  • The tangible fixed assets will begin to be depreciated from the moment they are put into operating condition and the intangible fixed assets from the moment they are in a condition to generate income. The amortization period cannot exceed the maximum amortization period established in the table for each type of item.

  • In the case of tangible fixed assets that are acquired used , depreciation will be carried out on the acquisition price, up to the limit resulting from multiplying by two the amount derived from applying the maximum linear depreciation coefficient.

  • In the event of transfer of use of assets with an option to purchase or renew , when due to the economic conditions of the operation there are no reasonable doubts that one or the other option will be exercised, the transferee shall be deductible, as amortization, an amount equivalent to the amortization instalments that would correspond to the aforementioned assets, applying the coefficients provided for in the amortization table to the acquisition price or production cost of the asset.

  • Regarding the new tangible fixed assetsAssets made available to the taxpayer in the 2025 fiscal year, whose unit value does not exceed 601.01 euros, may be freely amortized, up to a limit of 3,005.06 euros per year.

  • In any case, the documentary evidence of the acquisition of the amortizable elements must be available and they must be duly registered in the corresponding investment asset registry book.

  • From 1 January 2024 , taxpayers who carry out their economic activity using the objective estimation method may apply the freedom of amortisation provided for in the Eighteenth Additional Provision of the LIS for certain vehicles and new charging infrastructures related to the aforementioned economic activity, subject to certain requirements.

    For these purposes, see the section dedicated to “ Depreciation of certain vehicles and new charging infrastructure ” in Chapter 7 of this manual, specifically the corresponding subsection “B. "Other taxpayers."