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V2228-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Amortization of goodwill may be deducted at up to 5% annually or 7.5% if it is a small-scale enterprise

A taxpayer asks how much can be deducted as an expense for the amortization of goodwill under the simplified direct estimation method. The DGT responds that the general limit is one twentieth of the amount, but allows a higher deduction for small-scale enterprises.

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2023-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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