Doctrine by topic · DGT Observatory

Depreciation Coefficient: 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

Refined position High confidence 18 rulings · 2014–2026

Current position

Depreciation by shifts under Article 4.2 of the RIS requires daily use in more than one normal work shift, which must be justified through means of proof such as employee shifts or energy consumption. This method is not applicable to items whose continuous availability is inherent to the provision of the service, such as hotel furniture, nor to items that, due to their technical nature, must operate continuously.

The DGT's position on depreciation by shifts has moved from a technical definition based on the nature of the asset (V0755-18) to a requirement for documentary proof of use (V2113-24). Finally, its application has been delimited by excluding those assets whose constant availability is necessary for the service (V5247-26).

Turning points

  1. V2113-24

    Introduces the need to justify daily use in more than one shift through means of proof such as employee shifts or energy consumption.

  2. V5247-26

    Specifies that the rule does not apply to items whose continuous availability is inherent to the provision of the service, such as furniture in rooms or common areas.

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

Rulings on this topic

18
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
V0727-18 19 Mar 2018

Furniture provided with a rental property may be subject to depreciation

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioamortizaciónbienes mueblescoeficiente de amortizacióngastos deducibles LIRPF — Ley 35/2006 del IRPF art. 23RIRPF — RD 439/2007, Reglamento del IRPF art. 13
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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