Completely embedded in the 3D era, depth maps coding becomes a must in order to favour 3D admission to different fields of application, ranging from video games to medical imaging. This study presents a novel depth coding approach that, after a decimation step favouring the foreground, decomposes depth maps onto a set of sparse coefficients and redundant mixed discrete cosine and B-splines atoms highly correlated to depth maps piece-wise linear nature. Depth decomposition searches the best rate/distortion tradeoff through minimisation of an adaptive cost function, where its weight parameter is manipulated according to depth homogeneity. The bigger the parameter is, the more the sparsity is favoured at the expense of synthesis quality. Furthermore, handled distortion measure of the cost function quantifies the effect of depth maps coding on rendered views quality. The experiments show the relevance of the proposed method, able to obtain considerable tradeoffs between bitrate and synthesised views distortion.