What tax depreciation rates apply to buildings, machinery, vehicles and computer equipment in Guatemala?

Art. 28 of the Tax Update Act (Decreto 10-2012, Book I, income tax) sets the maximum annual straight-line depreciation percentages: buildings, constructions and fixtures attached to real estate and their improvements, 5 %;… productive trees, shrubs and plants (including capitalised planting costs),… 15 %; non-attached installations,… furniture and office equipment, tankers, ships and railway, maritime, river or lake equipment, 20 %; draft or working animals, machinery, vehicles in general, cranes, aircraft, trailers, containers and non-rail rolling stock, 20 %; computer equipment, 33.33 %; tools, porcelain, glassware, linen and cutlery, 25 %; breeding stock (on cost less its value as ordinary livestock), 25 %; all other movable assets, 10 %. These are maxima: the regulation (AG 213-2013, art. 24) allows lower percentages, irrevocable once chosen.