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V1700-18 ·14 June 2018 ·consulta-vinculante Medium impact
Tax

Amortization of goodwill may be deducted up to a maximum of 5 percent annually

An owner of a pharmacy office inquires for how many years they may continue to deduct the amortization of their goodwill at 5 percent. The DGT responds that the amortization is deductible with a maximum annual limit of one twentieth of its amount.

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Lifecycle

2018-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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