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Form 100. Personal Income Tax Declaration 2018 Minority due to investment incentives

The amounts that, as amortization of fixed assets, tangible or intangible, correspond to the effective depreciation suffered by the different elements due to operation, use, enjoyment or obsolescence, will be deductible.

Depreciation will be considered effective when it is the result of applying any of the following coefficients to the acquisition price or production cost of the asset element of the fixed assets:

  1. The maximum linear amortization coefficient.

  2. The minimum linear amortization coefficient derived from the maximum amortization period.

  3. Any other linear amortization coefficient between the two mentioned above.

However, new tangible fixed assets placed at the disposal of the taxable person in the tax period, whose unit value does not exceed 601.01 euros, may be freely depreciated, up to the limit of 3,005.06 euros referring to the tax period.

The Amortization Table is as follows:



Maximum linear coefficient

Maximum period

1 Buildings and similar 5% 40 years
2 Supplies, tools, equipment for information processing and computer systems and programs 40% 5 years
3 Mussel platform 10% 12 years
4 Boat 10% 25 years
5 Transport elements and other property, plant and equipment 25% 8 years
6 Intangible assets 15% 10 years

The acquisition price or production cost will be amortizable, excluding, where applicable, the residual value.

In buildings, the part of the acquisition price corresponding to the value of the land will not be amortizable, which, when it is not known, will be calculated by prorating the acquisition price between the cadastral values of the land and the construction in the year of acquisition.

Amortization will 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 at all times the corresponding part of the amortization can be known. to each heritage element.

Assets of tangible fixed assets will begin to be amortized from the moment they are put into operating condition, and intangible assets from the moment they are in a position to produce income.

The useful life may not exceed the maximum amortization period established in the Amortization Table.

The calculation of the depreciation of the assets of tangible fixed assets that are acquired used 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 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, an amount will be deductible for the transferee, as amortization. equivalent to the amortization installments that would correspond to the aforementioned goods, applying the linear coefficient on the acquisition price or production cost of the good.

In any case, in order to reduce the amortization, it is an essential requirement to have documentary evidence of the acquisition of the depreciable elements and that these are duly recorded in the investment property registry book.


For acquisitions of new assets carried out between January 1, 2003 and December 31, 2004, the maximum linear amortization coefficients established in the official tables of amortization coefficients will be understood to be replaced, in all references to them made, by the result of multiplying those by 1.1. The new coefficient will be applicable during the useful life of the new assets acquired in the aforementioned period.