Depreciation calculator (AEAT coefficients)
Pick the asset type and its cost and get the year-by-year straight-line depreciation schedule, using the indicative maximum coefficient from the AEAT tables.
Asset
Depreciation schedule
It depreciates over 4 years at 25 % per year, with an annual charge of approximately 375,00 €.
| Year | Annual charge | Accumulated | Remaining |
|---|---|---|---|
| 2026 | 375,00 € | 375,00 € | 1125,00 € |
| 2027 | 375,00 € | 750,00 € | 750,00 € |
| 2028 | 375,00 € | 1125,00 € | 375,00 € |
| 2029 | 375,00 € | 1500,00 € | 0,00 € |
AEAT depreciation coefficient table
Indicative maximum straight-line coefficients from the AEAT simplified table. The actual maximum period may differ; check the current table for your tax year and regime.
| Asset type | Maximum annual coefficient | Years (approx.) |
|---|---|---|
| Buildings | 2 % | 50 |
| Facilities | 10 % | 10 |
| Machinery | 12 % | 9 |
| Furniture | 10 % | 10 |
| Computer equipment | 25 % | 4 |
| Software | 33 % | 4 |
| Vehicles | 16 % | 7 |
| Tools and utensils | 25 % | 4 |
Frequently asked questions
Which assets are depreciated?
Durable capital assets: those used in the activity for more than one year, such as a computer, furniture or a business vehicle. Low-value items (up to €300 per item, with an annual limit) can be deducted in full in the year.
When does depreciation start?
From the moment the asset is put into service. If it is bought mid-year, the first year's charge is prorated; this calculator shows full years as an approximation.
Am I required to use the maximum coefficient?
No: the tables set an annual maximum and a maximum period. You can depreciate more slowly within those limits, and special rules exist in some cases (accelerated or free depreciation).
Aurio calculates this for you from your transactions and invoices
Import your statements or add your invoices and keep your quarterly VAT, estimated form 130 and depreciation always up to date. Informative, private and with your data encrypted.
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Indicative, informational calculations: they are not tax advice and Aurio never files anything with the Spanish Tax Agency (AEAT). Check amounts and deadlines against current regulations or with your advisor.