Simplified amortization table: how to read it

The simplified amortization table is the official schedule of groups, maximum straight-line coefficients and maximum periods under which, in simplified direct estimation (estimación directa simplificada) of IRPF, tangible fixed assets used in the activity are amortized on a straight-line basis. In AEAT wording, that is amortization; in everyday English accounts, it is the same idea as depreciation of a fixed asset. AEAT, simplified amortization table; Order of 27 March 1998; AEAT, simplified modality.

If you are already in that modality, or you are leaving modules for it, and you have a laptop, a business-use vehicle, machinery or furniture, this page is about reading the simplified direct estimation amortization table. We do not reopen the modules-versus-direct debate: that comparison is in direct estimation versus modules in Spain. The focus here is different: group, coefficient, period, an example labelled illustrative, and what this table is not.

Scope: Spain’s common state IRPF territory. No foral regimes and no IGIC. No personalised advice either. If your asset does not sit cleanly in a group or there is only partial business use, you close that with your gestoría.

Who applies this table (and who does not)

The AEAT states the simplified particularity plainly: tangible fixed assets (inmovilizado material) are amortized on a straight-line basis under a simplified table specific to this modality. AEAT, simplified modality; IRPF Regulations, article 30.

You can apply the simplified modality of direct estimation if you do not determine any activity under objective estimation or normal direct estimation, the net turnover of all activities in the previous year does not exceed €600,000, and you have not renounced it. If the previous year was the start year, you annualise turnover. AEAT, simplified modality; IRPF Law, article 30.

This schedule matters most for natural persons who are business owners or professionals in simplified direct estimation, and for anyone who arrives there after renouncing or being excluded from modules (if they meet the requirements). Detail on that method change is in direct estimation versus modules in Spain.

Do not treat it as the default table if you pay Corporation Tax (Impuesto sobre Sociedades): fiscal amortization there follows Corporation Tax rules. Do not use it as your own regime either if you are in normal direct estimation: once you leave simplified for normal, this schedule stops being the EDS-specific regime. And if you only need to split loan instalments, you are looking at financing, not at how a fixed asset wears down; that contrast is in the loan amortization schedule.

Use this table if you are in simplified direct estimation and you amortize tangible fixed assets used in the activity; do not treat it as the default table if you pay Corporation Tax, if you are in normal direct estimation, or if you only need a loan repayment schedule. AEAT, simplified modality.

How to read it: group, coefficient and period

Each row of the official schedule carries three pieces of data: the group (with a description of the type of asset), the maximum straight-line coefficient as an annual percentage, and the maximum period in years.

The maximum straight-line coefficient is the ordinary straight-line ceiling of the modality: the highest annual percentage in straight-line amortization under the table. The maximum period is the ceiling of useful-life years for that table. You do not pick one or the other blindly: the amortization has to fit inside both limits. AEAT, simplified amortization table; AEAT, amortization charges in EDS.

What the AEAT fixes about the method

Tangible fixed assets start to be amortized once they are ready for use; they are amortized on a straight-line basis, excluding residual value, within the maximum useful-life period set in the table and without exceeding the group’s maximum straight-line coefficient. AEAT, amortization charges in EDS.

In practice:

The amortizable base is acquisition cost (or another fiscally admissible value) minus residual value. For buildings, the part of the acquisition price corresponding to the land value is not amortizable (excluding, where applicable, rehabilitation costs). If the land value is unknown, the price is prorated between the cadastral values of land and construction in the year of acquisition; the taxpayer may use another criterion if they prove it is based on normal market value. Corporation Tax Regulations (RIS), article 3.2; Order of 27 March 1998.
The method is straight-line.
The annual ceiling is that base multiplied by the group’s maximum straight-line coefficient.
The time ceiling is the group’s maximum period in years.
The clock starts when the asset is ready for use, not on the invoice date if the asset is not yet operational.

The table sets the ordinary straight-line ceiling of the modality. The Regulations add that, on the amortization amounts that result from these tables, the special regime rules for small-sized entities under the Corporation Tax Law that affect this concept also apply. That does not turn your IRPF into Corporation Tax: it is a regulatory cross-reference on amounts, not a licence to replace the table. IRPF Regulations, article 30. If you are a small-sized entity (ERD), new tangible fixed assets (and the investment property and intangibles the AEAT covers) may be amortized by multiplying by 2 the maximum straight-line coefficient of the official tables. AEAT, small-sized entities. Free amortization has its own rules.

The ten official groups

Figures taken from the table published by the AEAT (economic activities leaflet and IRPF 2025 help manual) and from the Order of 27 March 1998. AEAT, simplified amortization table; AEAT, amortization charges in EDS; Order of 27 March 1998.

Group	Assets	Maximum straight-line coefficient	Maximum period (years)
1	Buildings and other constructions	3 %	68
2	Installations, furniture, fittings and other tangible fixed assets	10 %	20
3	Machinery	12 %	18
4	Transport elements	16 %	14
5	Information-processing equipment and computer systems and programs	26 %	10
6	Tools and utensils	30 %	8
7	Cattle, pigs, sheep and goats	16 %	14
8	Equine livestock and non-citrus fruit trees	8 %	25
9	Citrus fruit trees and vineyards	4 %	50
10	Olive groves	2 %	100

Quick orientation only: a business-use premises usually sits in group 1 (3 %, up to 68 years). AEAT, simplified amortization table. Desks, chairs, shelving and generic installations often fall into group 2 (10 %, 20 years). A production machine sits in group 3 (12 %, 18 years). A business-use vehicle sits in group 4 (16 %, 14 years), provided business use and deductibility line up; that expense debate is in tax-deductible business expenses in Spain. Laptop, server or software capitalised as a fixed asset: group 5 (26 %, 10 years). AEAT, simplified amortization table. Short-life workshop tools: group 6 (30 %, 8 years). Groups 7 to 10 cover livestock holdings and plantations; if that is not your activity, do not force the fit.

If an asset does not fit in an obvious way, do not invent the group because it “looks like IT”. Classify with the invoice and the description in front of you and, if in doubt, with your adviser.

Illustrative example (group 5)

Illustrative example: this is not a real case and it is not your charge. Imagine that on 1 March 2026 you put an IT asset used in the activity into a ready-for-use state. Illustrative acquisition cost: €1,500. Residual value: €0 (also illustrative). Group 5: maximum straight-line coefficient 26 %, maximum period 10 years. AEAT, simplified amortization table; AEAT, amortization charges in EDS.

Amortizable base = 1,500 − 0 = €1,500.

Annual ceiling at the maximum coefficient = 1,500 × 26 % = €390 for a full year. That figure uses only the ordinary table ceiling: it does not apply the ERD double coefficient or free amortization for new assets of up to €300. AEAT, simplified amortization table.

If you apply that maximum on a straight-line basis, in a full calendar year you could charge up to €390. In 2026, with ready-for-use on 1 March, you only count the part of the year in which the asset is operational (the exact day-count is closed in your records; we do not fix days or software here). At €390 a year you would exhaust the base in under four years, inside the maximum period of 10 years. You meet the coefficient and you meet the period.

You can also go slower, spreading the base over more years within those 10, as long as you do not exceed 26 % a year. The example does not choose your pace: it only shows how the two ceilings are read.

The example does not invent an official residual value, states no business-use percentage, does not mix deductible VAT with the IRPF amortization base, and does not replace the entry in the investment-goods book.

What this table is not

Confusion with the General Accounting Plan (PGC) is common. You may keep accounts or record books; even so, fiscal amortization under simplified is governed by this schedule. The accounting account does not authorise you to ignore the fiscal coefficient or period.

It is not the Corporation Tax table either. Corporation Tax has its own framework. If you operate as a company, do not copy this simplified IRPF schedule because “there are groups there as well”.

And it is not a loan amortization schedule. That one splits principal and interest on a debt; this one spreads how an asset used in the activity loses value for tax. Mixing the two is the fastest way to misalign modelo 130 and the annual return. The financing contrast is in the loan amortization schedule.

Nor is it permission to deduct in one go the cost of an asset that is a fixed asset. If the item is amortized, do not turn it into a quarterly expense for convenience.

Relationship with modelo 130 and with the 5%

In simplified direct estimation two pieces sit side by side and get mixed up easily.

On one side, amortization of tangible fixed assets under the simplified table. On the other, the set of deductible provisions and hard-to-justify expenses: 5% of positive net yield (excluding those items), capped at €2,000. The 10% rate for 2026 applies to economic activities carried on in Ceuta whose yields qualify for the deduction in article 68.4 of the IRPF Law; for instalment payments, the AEAT states that this increase is taken into account when quantifying net yield for the fourth quarter of 2026; the €2,000 cap remains. If you apply that 5% deduction (or the territorial percentage that applies), you cannot apply the reduction for economically dependent self-employed workers or those with a single unrelated client. AEAT, simplified modality; AEAT, INFORMA 2026 updates; Royal Decree-Law 22/2026; IRPF Law; IRPF Regulations, article 30.

The 5% does not replace the rest of evidenced expenses (utilities, insurance, professional services) or amortization. It is a specific item with a cap. The wider expense map is in tax-deductible business expenses in Spain.

Box 02 of modelo 130

For economic activities under direct estimation (normal or simplified) other than agricultural, livestock, forestry and fishing activities, box 02 collects fiscally deductible expenses for the cumulative period from 1 January to the end of the quarter, including fiscally deductible amortization of fixed assets used in the activity. Under simplified, that same box also includes deductible provisions and hard-to-justify expenses for the period, determined under article 30 of the Regulations. AEAT, modelo 130 instructions.

If you amortize a laptop in EDS and forget to put the charge in box 02, the net yield on the 130 (and the general 20% on the positive amount in box 03) does not reflect your fiscal depreciation expense. The quarterly VAT and IRPF circuit is in quarterly VAT and income tax for freelancers.

Investment-goods book

Under simplified direct estimation, if you are a business owner you must keep a sales-and-income record book, a purchases-and-expenses book, and an investment-goods book. If you are a professional in direct estimation (normal or simplified), the books are income, expenses, investment goods, and provisions of funds and disbursements on account. AEAT, accounting and record-keeping obligations.

Without the investment-goods book and without supporting documents, a clean row on the table will not save you in a check.

Objections and common mistakes

Taking the bank’s Excel as fiscal amortization. That spreadsheet is usually the loan schedule. It is not how the asset wears down for IRPF.

Amortizing at 33% “because the PGC allows it”. In EDS, the fiscal ceiling for group 5 is the 26% maximum straight-line rate of the simplified table, not the accounting criterion you chose.

Thinking the 5% frees you from justifying everything else. That percentage (capped at €2,000) is a specific item. The rest of expenses still need evidence and recording; amortization still follows the table. AEAT, simplified modality.

Starting amortization on the invoice date even though the equipment arrives three months later. The AEAT fixes the start at ready for use. AEAT, amortization charges in EDS.

Expensing the whole laptop in the quarter “because it cost little”. If it is a fixed asset and must be amortized, do not turn it into a current expense for convenience. Your software’s materiality threshold does not repeal the fiscal table. There is fiscal free amortization (not a current expense) for new tangible fixed assets whose unit value does not exceed €300, up to €25,000 per tax period (prorated if the period is shorter than a year). That accelerates fiscal amortization; it does not turn the asset into office supplies. Amounts applied reduce the asset’s fiscal value. AEAT, free amortization art. 12.3 LIS; AEAT, amortization charges in EDS.

Using this schedule as a company because it is convenient. It does not apply as the EDS IRPF regime. Corporation Tax has another framework.

Keeping this schedule by inertia after moving to normal direct estimation. The simplified table is a particularity of the simplified modality. If you have changed modality, check which rules apply now. The change is explained in direct estimation versus modules in Spain.

Not recording the asset in the book because “it is already on the 130”. The form does not replace the investment-goods book.

Decision criterion and next step

Before you argue with the coefficient, answer this:

Am I really in simplified direct estimation (and under the €600,000 net-turnover threshold for the previous year, without renunciation)?
Is the item a tangible fixed asset used in the activity, not a current expense and not a loan?
Which group of the official table fits best, with the invoice and asset description in front of me?
Do I have cost, residual value, ready-for-use date and an entry in the investment-goods book?
Does the quarter or year charge enter box 02 of modelo 130 without being confused with the 5%?

If the answer to 1 is no, this guide is not your operating manual. If 2 to 4 are weak, the problem is not the percentage: it is the evidence. If on 5 you mix amortization and the 5%, the 130 will misstate the result either way.

What to do now

Confirm modality (simplified versus normal or objective) against your census position and the net-turnover threshold.
Inventory assets used in the activity: description, cost, residual, ready-for-use date, provisional group.
Calculate the straight-line charge respecting the maximum coefficient and maximum period; label it separately from the 5%.
Cross-check the investment-goods book, box 02 of the 130 and the annual return close.
If the group is not obvious or there is partial business use, stop and ask before forcing the coefficient.

If you need a concrete tax and accounting engagement, see TaxFactory’s tax and accounting service or contact the team. This guide is limited to Spain’s common state IRPF territory: it does not resolve the Basque Country, Navarre or IGIC; the numerical example is illustrative; it does not replace your accountant’s engagement or calculate your individual amortization. AEAT, simplified modality; Order of 27 March 1998.

Frequently asked questions

Who applies the simplified amortization table?

It is used by those who determine net yield under the simplified modality of direct estimation for IRPF. It is not the default Corporation Tax table, nor the one for normal direct estimation. If you are in modules or in normal direct estimation, this table is not your usual reference.

What do the maximum straight-line coefficient and the maximum period mean?

The maximum straight-line coefficient is the ordinary straight-line ceiling of the modality: the highest annual percentage you may apply in straight-line amortization on the amortizable base under the table. The maximum period is the ceiling of useful-life years for that table. You must amortize on a straight-line basis, excluding residual value, without exceeding either that coefficient or that period. If you are a small-sized entity (ERD), new tangible fixed assets (and the investment property and intangibles the AEAT covers) may be amortized by multiplying that coefficient by 2; free amortization has its own rules.

Does the 5% for hard-to-justify expenses replace amortization?

No. Under simplified, the 5% (capped at €2,000) quantifies deductible provisions and hard-to-justify expenses on positive net yield excluding those items. Amortization of tangible fixed assets follows the simplified table and is recorded separately. The 5% does not replace evidenced expenses or amortization.

How does amortization enter modelo 130?

For non-agricultural activities on modelo 130, fiscally deductible amortization for the cumulative period is included in box 02 of expenses, together with the other deductible expenses. Under simplified, that box also picks up provisions and the 5% for hard-to-justify expenses under article 30 of the Regulations.

Can I use the General Accounting Plan table or the Corporation Tax table in EDS?

For tangible fixed assets in simplified direct estimation, the rules require straight-line amortization under the simplified table specific to this modality. That table is not the General Accounting Plan and it is not a loan repayment schedule. The names get mixed up; the methods do not.

Is the IT equipment example my real charge?

No. The example in this article is illustrative: it invents only the acquisition cost to show the arithmetic. The coefficients, years, exclusion of residual value and the €600,000 threshold come from official sources. Your charge depends on the asset, the date it was ready for use and your real amortizable base.