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Linear 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

Stable position High confidence 14 rulings · 2016–2026

Current position

In the objective estimation method, the depreciation of tangible fixed assets is carried out using linear coefficients based on the acquisition price or production cost. For transport elements and other tangible fixed assets, a maximum coefficient of 25% is applied with a maximum period of 8 years. Depreciation must begin from the moment the assets are ready for use and must be prorated according to the days of use.

The DGT's position remains stable regarding the application of linear coefficients for different types of assets. Consultations focus on the classification of specific elements (transport, linen, software, or buildings) within the depreciation tables of the LIS. No change in doctrine is observed, but rather a constant application of coefficients according to the nature of the asset.

Analysis based on 14 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V2023-24 23 Sept 2024

Appliances provided with a property are deductible through depreciation

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioamortizaciónbienes de naturaleza mobiliariatabla de amortizaciones simplificadacoeficiente lineal LIRPF — Ley 35/2006 del IRPF art. 23.1LIRPF — Ley 35/2006 del IRPF art. 27.2
Affects CompanyExpat · Non-residentIndividual

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