Doctrine by topic · DGT Observatory

Straight-line depreciation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 18 rulings · 2014–2026

Current position

Depreciation must be applied using linear coefficients that remain within the interval between the maximum and minimum derived from the maximum depreciation period. In Corporate Income Tax (IS), the classification of assets determines the maximum coefficient, as occurs with the distinction between pleasure boats according to their length. It is possible to use different coefficients each year as long as the total depreciation does not exceed the amounts allowed after the maximum period provided.

The DGT's position remains stable regarding the application of linear coefficients and the need to comply with maximum periods. The rulings do not show a change in doctrine, but rather apply the regulations to assets of different natures (from industrial warehouses to vessels or tools). The evolution is a constant application of the limits of the Law on Corporate Income Tax (LIS) and the 1998 Order to specific cases.

Analysis based on 18 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V5246-26 23 Jul 2026

Operating leases of vessels considered services, not goods delivery

SG de Impuestos sobre las Personas Jurídicas
arrendamiento operativoamortización linealinmovilizado materialbuques de recreoembarcaciones de recreo LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V0615-21 16 Mar 2021

Purchasing a chainsaw is not a direct expense, but a fixed asset to be depreciated

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directa simplificadainmovilizado materialamortización linealútiles y herramientasentidades de reducida dimensión RIRPF — RD 439/2007, Reglamento del IRPF art. 30.1.ªLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 102
Affects CompanyExpat · Non-residentIndividual
V0174-21 3 Feb 2021

Maximum depreciation rate for olive groves under simplified direct estimation is 2%

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directa simplificadaamortización linealinmovilizado materialcoeficiente de amortizaciónolivar RIRPF — RD 439/2007, Reglamento del IRPF art. 30LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 103
Affects CompanyExpat · Non-residentIndividual
V2639-18 1 Oct 2018

Deductibility of finance lease instalments under Corporate Tax rules

SG de Impuestos sobre la Renta de las Personas Físicas
arrendamiento financieroestimación directa simplificadacarga financierarecuperación del costeamortización lineal LIRPF — Ley 35/2006 del IRPF art. 28LIRPF — Ley 35/2006 del IRPF art. 30.1ª
Affects CompanyExpat · Non-residentIndividual
V1382-14 21 May 2014

3% depreciation rate applicable to premises used as a contact centre

SG de Impuestos sobre las Personas Jurídicas
amortización linealcoeficiente de amortizaciónedificio industrialactividad industrialtelecomunicaciones TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 10.3TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 11.1
Affects CompanyExpat · Non-residentIndividual

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