Skip to content
V1259-19 ·3 June 2019 ·consulta-vinculante Medium impact
Tax

Goodwill acquired by donation cannot be amortised

The taxpayer asks whether they can amortise the goodwill of a business acquired through a donation. The DGT rules that this is not possible because goodwill is only recognised in accounting for onerous acquisitions.

In 6 key points

Lifecycle

2019-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact