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Una sociedad consultó si el coste por el traspaso de una administración de loterías podía amortizarse como inmovilizado intangible de duración indeterminada. La DGT responde que, si se manifiesta un fondo de comercio en la adquisición, su amortización es deducible con el límite de la veinteava parte de su importe.
The tax team reviews your specific situation.
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