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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A pharmacy owner enquired about the deduction limit for goodwill amortisation within Personal Income Tax (IRPF). The Directorate General for Tax (DGT) clarified that while the general limit is one-twentieth of the amount, small-scale enterprises may apply a 150% deduction on said amount.
The tax team reviews your specific situation.
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