Depreciation calculator for the self-employed and companies.
In Spain, a computer, a van or office furniture is not deducted on the day you buy it: it is depreciated (amortización) year by year, at most at the rate of an official table. Choose what you bought, its price and when you start using it, and see the schedule to the last euro.
Your depreciation
Maximum yearly depreciation
26% of the price over a full year. You may depreciate less, but not beyond the longest period.
- Maximum coefficient
- 26%
- Longest period
- 10 years
- First year, 2026320 of 365 days in use
- €341.92
- Fully depreciated in
- 2029 (4 years)
Depreciation schedule
| Year | Depreciation | Left |
|---|---|---|
| 2026 | €341.92 | €1,158.08 |
| 2027 | €390.00 | €768.08 |
| 2028 | €390.00 | €378.08 |
| 2029 | €378.08 | €0.00 |
An estimate under 2026 rules. Your case may have details that change it, so check before you decide. Calculated in your browser: nothing you type is sent or stored.
How it is calculated.
Official sources
Your table.
Under simplified estimación directa, the one in the Orden of 27 March 1998. Under normal estimación directa and for companies, the official table in article 12 of the corporate tax law.
The maximum rate.
Each type of asset has a maximum percentage a year and a longest period. You may depreciate less, but you must finish within that period.
The first year, by days.
The first year only counts the days from when you start using it: the rate times the days in use, over the days in the year.
Year by year to the end.
Each year you depreciate the rate on the price, rounded to the cent, and in the last year whatever is left.
Items up to €300.
If it is a new tangible item costing €300 or less, you can deduct it whole in the year you start using it, up to €25,000 a year for all of them.
Would you rather Melso did it?
Your agent gathers invoices and expenses on WhatsApp, and your advisors prepare and file your taxes after you approve them in the app.
What people ask us most.
Under simplified estimación directa, up to 26% a year, over at most 10 years. Under normal estimación directa and for companies, up to 25% a year, over at most 8 years.
Yes, if it is new and tangible, such as a chair or a screen: you deduct it whole in the year you start using it, up to €25,000 a year. It applies to companies and to the self-employed under estimación directa; software does not count.
On the day the asset starts working in your business, not when you buy it. That is why the first year is worked out by the days in use.
Small businesses, with turnover under €10 million, may depreciate new assets at twice the maximum rate. So may the self-employed under estimación directa, because they work out their profit with the corporate tax rules.
The purchase price without VAT, plus what it costs to get it working, such as delivery or installation. If you cannot reclaim the VAT, it is part of the price too. For premises, only the building: land is never depreciated.
Leave the maths to your tax advisor.
Tell us about your situation. We confirm the scope before work starts.