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V1779-19 ·11 July 2019 ·consulta-vinculante Medium impact
Tax

Goodwill depreciation is not deductible if the acquisition was not an onerous transaction

A person received the donation of a pharmacy, which included goodwill, and inquired whether they could deduct its depreciation. The DGT ruled that since the acquisition was not an onerous transaction, such a deduction is not permitted.

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Lifecycle

2019-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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