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V1117-23 ·4 May 2023 ·consulta-vinculante Medium impact
Tax

Deductibility of goodwill and premises depreciation for economic activities

The taxpayer inquires about the deductibility of depreciation for goodwill and premises acquired for a lottery administration. The DGT rules that goodwill depreciation is capped at 5% per annum, with a potential increase to 150% if small business conditions are met, while depreciation for premises must comply with Corporate Tax regulations.

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2023-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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