diff --git a/libreplan-business/src/main/java/org/libreplan/business/planner/entities/visitors/CalculateFinishedTasksEstimationDeviationVisitor.java b/libreplan-business/src/main/java/org/libreplan/business/planner/entities/visitors/CalculateFinishedTasksEstimationDeviationVisitor.java
new file mode 100644
index 000000000..c05685d39
--- /dev/null
+++ b/libreplan-business/src/main/java/org/libreplan/business/planner/entities/visitors/CalculateFinishedTasksEstimationDeviationVisitor.java
@@ -0,0 +1,75 @@
+/*
+ * This file is part of LibrePlan
+ *
+ * Copyright (C) 2011 Igalia, S.L.
+ *
+ * This program is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU Affero General Public License as published by
+ * the Free Software Foundation, either version 3 of the License, or
+ * (at your option) any later version.
+ *
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU Affero General Public License for more details.
+ *
+ * You should have received a copy of the GNU Affero General Public License
+ * along with this program.  If not, see <http://www.gnu.org/licenses/>.
+ */
+
+package org.libreplan.business.planner.entities.visitors;
+
+/**
+ * FIXME
+ * This visitor calculates allocated/spent hours deviation
+ * for finished tasks.
+ * @author Nacho Barrientos <nacho@igalia.com>
+ */
+import java.util.ArrayList;
+import java.util.List;
+
+import org.libreplan.business.planner.entities.Task;
+import org.libreplan.business.planner.entities.TaskElement;
+import org.libreplan.business.planner.entities.TaskGroup;
+import org.libreplan.business.util.TaskElementVisitor;
+import org.libreplan.business.workingday.EffortDuration;
+
+public class CalculateFinishedTasksEstimationDeviationVisitor extends TaskElementVisitor {
+
+    private List<Double> deviations;
+
+    public CalculateFinishedTasksEstimationDeviationVisitor() {
+        this.deviations = new ArrayList<Double>();
+    }
+
+    public List<Double> getDeviations() {
+        return this.deviations;
+    }
+
+    public int getNumberOfConsideredTasks(){
+        return deviations.size();
+    }
+
+    public void visit(Task task) {
+        if (task.isFinished()) {
+            int allocatedHours = task.getAssignedHours();
+            if (allocatedHours > 0) {
+                EffortDuration spentEffort = task.getOrderElement()
+                        .getSumChargedEffort().getTotalChargedEffort();
+                deviations.add(new Double(
+                        ((1.0*spentEffort.getHours() -
+                                allocatedHours)/allocatedHours)*100));
+            } else {
+                deviations.add(new Double(0.0));
+            }
+        }
+
+    }
+
+    public void visit(TaskGroup taskGroup) {
+        for (TaskElement each: taskGroup.getChildren()) {
+            each.acceptVisitor(this);
+        }
+    }
+
+}