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Spanish tax depreciation of an asset — coefficients from the Corporate Income Tax table

Depreciation is deductible when it results from applying the maximum straight-line coefficients of the table in article 12.1.a: for instance 25% for computer equipment, 12% for machinery, 10% for furniture or 2% for commercial buildings, where the land value is not depreciated. A small company may double the coefficient (article 103).

2026 rules — verified on October 3, 2026Free, no account

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Sources and assumptions

  • BOE — Ley 27/2014 del Impuesto sobre Sociedades — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Edificios comerciales, administrativos, de servicios y viviendas | 2% »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Edificios comerciales, administrativos, de servicios y viviendas | 2% | 100 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Resto instalaciones | 10% »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Resto instalaciones | 10% | 20 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Maquinaria | 12% | 18 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Maquinaria | 12% | 18 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Elementos de transporte externo | 16% »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Elementos de transporte externo | 16% | 14 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Autocamiones | 20% | 10 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Autocamiones | 20% | 10 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Mobiliario | 10% | 20 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Mobiliario | 10% | 20 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Útiles y herramientas | 25% »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Útiles y herramientas | 25% | 8 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Equipos electrónicos | 20% »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Equipos electrónicos | 20% | 10 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Equipos para procesos de información | 25% »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Equipos para procesos de información | 25% | 8 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Sistemas y programas informáticos. | 33% »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Sistemas y programas informáticos. | 33% | 6 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Otros elementos | 10% »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « Otros elementos | 10% | 20 »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « podrán amortizarse en función del coeficiente que resulte de multiplicar por 2 el coeficiente de amortización lineal máximo previsto en las tablas de amortización oficialmente aprobadas. »
  • BOE — Ley 27/2014 — tax year 2026, verified on October 3, 2026
    Excerpt from the source : « e) Los elementos del inmovilizado material nuevos, cuyo valor unitario no exceda de 300 euros, hasta el límite de 25.000 euros referido al período impositivo. »

Calculation assumptions

  • Only straight-line depreciation at the table's maximum coefficient is calculated (article 12.1.a). The constant-percentage and sum-of-digits methods (article 12.1.b and c) are not covered. Computer systems and software are in the table and in the tool; the rest of intangible fixed assets (article 12.2) is not.
  • The tool lists eleven of the thirty-three elements in the table, the ones a small business usually meets. Power plants, infrastructure, ships, aircraft, audiovisual productions and the other unlisted elements are looked up in the table itself; 'Other elements' (10%, 20 years) is the table's last line.
  • The charge for the financial year is prorated by months of use of the asset: a convention of this tool. The Regulation starts depreciation when the asset is ready for use (article 3.3) and also admits the coefficient derived from the maximum period (article 4.1); here the maximum coefficient is always applied and the period is shown as information only.
  • The coefficient for assets used daily over more than one normal working shift is not calculated (Regulation, article 4.2): it adds to the coefficient derived from the maximum period the gap between the maximum straight-line coefficient and that same coefficient, multiplied by the ratio of the daily hours usually worked to eight hours, and can therefore exceed the table's maximum coefficient. It does not apply to assets that, by their technical nature, must be used continuously. The charge shown is thus not the highest allowed for a machine run over several shifts.
  • The doubled coefficient of article 103 applies to new tangible fixed assets and property investments and to intangible fixed assets, in an entity meeting article 101: net turnover of the previous period below 10 million euros, not an asset-holding entity, with three periods of continuation after exceeding it. The tool does not check these conditions.
  • Not covered: the other cases of free depreciation (article 12.3.a to d, article 102 and additional provisions). Among them, the eighteenth additional provision allows free depreciation of new FCV, FCHV, BEV, REEV or PHEV vehicles used in business activities that come into service in tax periods beginning in 2024, 2025 and 2026, and of new charging infrastructure over the same periods: if the external transport equipment or the lorry is one of those vehicles, the deductible depreciation may exceed the table charge shown here. Also not covered: second-hand assets (Regulation, article 4.3), the adjustment from accounting to taxable profit, and the overall limit of 25,000 euros per period for assets up to 300 euros, which is only flagged.
  • The coefficients and periods are those of the Act, which allows them to be amended or added to by regulation (last paragraph of article 12.1.a); this tool has not read that development. It does not cover assets under finance leases either (article 106).
  • The depreciable base is the purchase price or production cost, excluding the residual value, which you must deduct from the cost yourself. For buildings, the part of the price corresponding to the land is not depreciated (Regulation, article 3.2): if you do not know it, the price is prorated according to the cadastral values of the land and the building in the year of purchase, unless you can show another split based on the normal market value of the land and the building in that year. Any refurbishment costs are not part of the excluded land value: they remain depreciable.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.