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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 deductibility limits for goodwill amortisation under Personal Income Tax (IRPF). The Directorate General for Taxes (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.
Partner-attended · reply within 24 business hours
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