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Spanish depreciation table and depreciation calculator
The official Spanish depreciation rates (tabla de amortización) in English. Pick the asset, enter what it cost and the date it went into use, and you get the depreciation schedule year by year. The full official table is below the calculator.
Work out your depreciation schedule
Price plus the costs of getting it working (transport, installation).
What you expect to recover at the end. It is not depreciated.
Any rate between the minimum (100 / 8 years) and the maximum. The maximum deducts the cost sooner.
Depreciable base
€1,500.00
Full-year charge (25%)
€375.00
First year, 10/12
€312.50
From 2026 to 2030, 5 years
| Year | Annual depreciation | Accumulated depreciation | Net book value |
|---|---|---|---|
| 2026 | €312.50 | €312.50 | €1,187.50 |
| 2027 | €375.00 | €687.50 | €812.50 |
| 2028 | €375.00 | €1,062.50 | €437.50 |
| 2029 | €375.00 | €1,437.50 | €62.50 |
| 2030 | €62.50 | €1,500.00 | €0.00 |
First-year journal entry (31 December 2026)
| Account | Debit | Credit |
|---|---|---|
| 681 Depreciation of property, plant and equipment (Amortización del inmovilizado material) | €312.50 | |
| 281 Accumulated depreciation of property, plant and equipment (Amortización acumulada del inmovilizado material) | €312.50 |
For software, an intangible asset (inmovilizado intangible), you use 680 and 280. If you are an autónomo and do not keep full company accounts, record the charge in the capital goods register (libro registro de bienes de inversión).
Assumptions: the tax year matches the calendar year and the accounting charge equals the tax charge. The law only says depreciation starts when the asset is put into use; the AEAT Corporate Income Tax manual (Manual práctico de Sociedades) prorates by months in its example, which is why that is the default.
How to use it
- 1Choose whether you depreciate as a company, as an autónomo (self-employed) under normal direct assessment (estimación directa normal) or under simplified direct assessment (estimación directa simplificada). Each case uses its own table.
- 2Find the asset type in the list. A computer goes under "Computers and data processing equipment"; shop or office premises under "Commercial, office, service and residential buildings".
- 3Enter the acquisition cost without the VAT (IVA) you deduct, and the date the asset started working, not the invoice date.
- 4Keep the maximum rate or go down to the minimum. Tick small company or used asset if that is your case.
- 5Copy the schedule into Excel or download it as CSV. The first-year journal entry is shown below it.
Worked examples
Laptop costing €1,500, in use from 1 March 2026, at 25%
Full-year charge: €375. 2026 has 10 months: 1,500 x 25% x 10/12 = €312.50. From 2027 to 2029, €375 each year, and the remaining €62.50 in 2030. Under the small company rule it could go up to 50%.
Delivery van costing €30,000, in use from 1 July 2026, at 16%
It is external transport equipment (elementos de transporte externo): 16% and 14 years at most. 2026: 30,000 x 16% x 6/12 = €2,400. Then €4,800 a year from 2027 to 2031 and €3,600 in 2032.
Commercial premises costing €200,000: only the building, at 2%
The IBI (local property tax) receipt shows land at €40,000 and building at €60,000, so 60% of the price is the building: €120,000. At 2% that is €2,400 a year. The €80,000 of land is never depreciated. If the premises are more than 10 years old they count as used and the maximum rises to 4%.
Official Spanish depreciation rates table
This is the table in article 12.1.a) of Law 27/2014 on Corporate Income Tax (Ley 27/2014 del Impuesto sobre Sociedades). Companies use it, and so do autónomos (self-employed individuals) taxed under normal direct assessment (estimación directa normal), because the personal income tax law (IRPF) refers to the Corporate Income Tax rules.
For each asset type the table sets two limits. The maximum straight-line rate (coeficiente lineal máximo) is the highest percentage of the cost you can deduct in a year. The maximum useful life (periodo máximo) is the most years you can take to depreciate the asset. The minimum rate is not in the law: it follows from the maximum useful life, 100 divided by the years (article 4.1 of the Corporate Income Tax Regulation). Asset names are translated for reference; the Spanish wording in brackets is the legal one.
| Asset type | Max. rate | Max. useful life | Min. rate |
|---|---|---|---|
| Civil works (Obra civil) | |||
| General civil works (Obra civil general) | 2% | 100 years | 1% |
| Paving (Pavimentos) | 6% | 34 years | 2.94% |
| Mining infrastructure and works (Infraestructuras y obras mineras) | 7% | 30 years | 3.33% |
| Power plants (Centrales) | |||
| Hydroelectric power plants (Centrales hidráulicas) | 2% | 100 years | 1% |
| Nuclear power plants (Centrales nucleares) | 3% | 60 years | 1.67% |
| Coal-fired power plants (Centrales de carbón) | 4% | 50 years | 2% |
| Renewable energy power plants (Centrales renovables) | 7% | 30 years | 3.33% |
| Other power plants (Otras centrales) | 5% | 40 years | 2.5% |
| Buildings (Edificios) | |||
| Industrial buildings (Edificios industriales) | 3% | 68 years | 1.47% |
| Land used exclusively as spoil tips (Terrenos dedicados exclusivamente a escombreras) | 4% | 50 years | 2% |
| Warehouses and storage facilities (gas, liquid and solid) (Almacenes y depósitos (gaseosos, líquidos y sólidos)) | 7% | 30 years | 3.33% |
| Commercial, office, service and residential buildings (Edificios comerciales, administrativos, de servicios y viviendas) | 2% | 100 years | 1% |
| Installations (Instalaciones) | |||
| Substations. Power transmission and distribution networks (Subestaciones. Redes de transporte y distribución de energía) | 5% | 40 years | 2.5% |
| Cables (Cables) | 7% | 30 years | 3.33% |
| Other installations (Resto instalaciones) | 10% | 20 years | 5% |
| Machinery (Maquinaria) | 12% | 18 years | 5.56% |
| Medical and similar equipment (Equipos médicos y asimilados) | 15% | 14 years | 7.14% |
| Transport equipment (Elementos de transporte) | |||
| Locomotives, railway wagons and traction equipment (Locomotoras, vagones y equipos de tracción) | 8% | 25 years | 4% |
| Ships, aircraft (Buques, aeronaves) | 10% | 20 years | 5% |
| Internal transport equipment (Elementos de transporte interno) | 10% | 20 years | 5% |
| External transport equipment (Elementos de transporte externo) | 16% | 14 years | 7.14% |
| Lorries and trucks (Autocamiones) | 20% | 10 years | 10% |
| Furniture and fixtures (Mobiliario y enseres) | |||
| Furniture (Mobiliario) | 10% | 20 years | 5% |
| Linen (Lencería) | 25% | 8 years | 12.5% |
| Glassware (Cristalería) | 50% | 4 years | 25% |
| Tools and implements (Útiles y herramientas) | 25% | 8 years | 12.5% |
| Moulds, dies and models (Moldes, matrices y modelos) | 33% | 6 years | 16.67% |
| Other fixtures and fittings (Otros enseres) | 15% | 14 years | 7.14% |
| Electronic and IT equipment. Systems and software (Equipos electrónicos e informáticos. Sistemas y programas) | |||
| Electronic equipment (Equipos electrónicos) | 20% | 10 years | 10% |
| Computers and data processing equipment (Equipos para procesos de información) | 25% | 8 years | 12.5% |
| Computer systems and software (Sistemas y programas informáticos) | 33% | 6 years | 16.67% |
| Film productions, sound recordings, videos and audiovisual series (Producciones cinematográficas, fonográficas, videos y series audiovisuales) | 33% | 6 years | 16.67% |
| Other assets (Otros elementos) | |||
| Other assets (Otros elementos) | 10% | 20 years | 5% |
Simplified depreciation table for autónomos
If you are taxed under simplified direct assessment (estimación directa simplificada) for personal income tax (IRPF), you depreciate on a straight-line basis with this table from the Order of 27 March 1998 (Orden de 27 de marzo de 1998). The small company x2 also applies to it.
| Asset type | Max. rate | Max. useful life | Min. rate |
|---|---|---|---|
| Group 1. Buildings and other constructions (Grupo 1. Edificios y otras construcciones) | 3% | 68 years | 1.47% |
| Group 2. Installations, furniture, fixtures and other property, plant and equipment (Grupo 2. Instalaciones, mobiliario, enseres y resto del inmovilizado material) | 10% | 20 years | 5% |
| Group 3. Machinery (Grupo 3. Maquinaria) | 12% | 18 years | 5.56% |
| Group 4. Transport equipment (Grupo 4. Elementos de transporte) | 16% | 14 years | 7.14% |
| Group 5. Data processing equipment and computer systems and software (Grupo 5. Equipos para tratamiento de la información y sistemas y programas informáticos) | 26% | 10 years | 10% |
| Group 6. Tools and implements (Grupo 6. Útiles y herramientas) | 30% | 8 years | 12.5% |
| Group 7. Cattle, pigs, sheep and goats (Grupo 7. Ganado vacuno, porcino, ovino y caprino) | 16% | 14 years | 7.14% |
| Group 8. Horses and non-citrus fruit trees (Grupo 8. Ganado equino y frutales no cítricos) | 8% | 25 years | 4% |
| Group 9. Citrus fruit trees and vineyards (Grupo 9. Frutales cítricos y viñedos) | 4% | 50 years | 2% |
| Group 10. Olive groves (Grupo 10. Olivar) | 2% | 100 years | 1% |
Rules that change the calculation
- Small company (empresa de reducida dimensión): if net turnover in the previous year was below €10 million, new assets can be depreciated at twice the maximum rate.
- Used assets: up to twice the maximum rate on the price you pay. A building less than 10 years old does not count as used.
- Up to €300: new items with a unit value of up to €300 can be written off in one go, with a cap of €25,000 per tax year.
- Land: is not depreciated. If you do not know its value, split the price using the cadastral values of the land and the building for the year of purchase.
Keep your books under the Spanish chart of accounts (PGC)
In Aikount you post the depreciation entry (681 to 281) in the journal, and the expense flows into the profit and loss account and into the Modelo 130 (autónomo quarterly income tax prepayment) or Modelo 200 (corporate income tax return). You can keep getting the schedule here.
Try AikountFrequently asked questions
Which depreciation rate should I choose?
Any rate between the maximum in the table and the minimum, which is 100 divided by the maximum useful life in years. With the maximum you deduct the cost sooner; with the minimum it is spread over more years. Outside that range you would have to prove to the Spanish tax authorities (Hacienda) that the loss in value is real.
Can I write off an item under €300 in one go?
Yes, if it is new and its unit value is €300 or less: this is free depreciation (libertad de amortización), with a limit of €25,000 per tax year. It applies to companies and to autónomos under direct assessment, normal or simplified.
Do autónomos use this table?
Under normal direct assessment, yes: the personal income tax law (IRPF) refers to the Corporate Income Tax rules. Under simplified direct assessment you use the simplified table with 10 groups shown above; choose that option in the calculator.
Is VAT depreciated?
Not if you deduct it: the base is the price without VAT (IVA). If the VAT is not deductible, for example because your activity is VAT-exempt, it is part of the acquisition cost and is depreciated.
What happens if I depreciate more than the maximum?
The excess is not a deductible expense that year, so you add it back to the result in your tax return. According to the AEAT (the Spanish tax agency), that excess can be deducted in later years.
When do I start depreciating?
From the moment the asset is ready to work, not from the invoice date. In the first year you only depreciate the proportional part; the example in the AEAT Corporate Income Tax manual does it by months.
Official sources
Data checked on 23 September 2026.
- Law 27/2014 on Corporate Income Tax, art. 12: table and free depreciation up to €300 (in Spanish)
- Law 27/2014, arts. 101 and 103: small companies, x2 rate (in Spanish)
- Royal Decree 634/2015, Corporate Income Tax Regulation, arts. 3 and 4: base, land, minimum rate, used assets (in Spanish)
- Order of 27 March 1998, simplified depreciation table (in Spanish)
- Personal Income Tax (IRPF) Regulation, art. 30: simplified direct assessment (in Spanish)
- Law 35/2006 on Personal Income Tax (IRPF), art. 28: reference to the Corporate Income Tax rules (in Spanish)
- Spanish chart of accounts (Plan General de Contabilidad), RD 1514/2007: non-recoverable VAT in the acquisition cost (in Spanish)
- AEAT, Personal Income Tax practical manual 2025: depreciation rules (in Spanish)
- AEAT, Corporate Income Tax practical manual 2025: monthly proration example (in Spanish)
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