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V1180-19 ·28 May 2019 ·consulta-vinculante Medium impact
Tax

Goodwill amortisation is not deductible if its acquisition was not onerous

A taxpayer inquired whether they could deduct the amortisation of goodwill from a pharmacy business received as a donation. The DGT ruled that, as the acquisition was not onerous, such a deduction is not permitted.

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2019-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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