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V1576-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Deductibility of goodwill amortisation following the acquisition of a pharmacy

A pharmacist has enquired whether they can deduct the amortisation of goodwill after acquiring a 20% stake in a pharmacy. The DGT has ruled that they may reduce the net income attributable to them from the community of property through said amortisation.

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2020-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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