The invention relates to a multilayer lining plate (100) for essentially horizontal support surfaces such as floors or floor coverings, comprising a main layer (1), including at least one part made of a rigid or semi-rigid material, and a ductile or flexible upper decorative layer (2). The lining plate comprises in the perimeter of the main layer (1) a ductile machinable portion (3) that can be machined to form a connecting profile for the connection of the plate with other plates. The machinable portion (3) is preferably made of medium-density fiberboard (MDF), a wood-plastic composite (WPC) material or polyvinyl chloride (PVC), and the main layer is of magnesium oxide, fibrocement or mortar with perlite and vermiculite.