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A pharmacist has enquired about the deductibility of goodwill and loan interest incurred to purchase part of a pharmacy. The Directorate General for Taxes (DGT) has ruled that both are deductible and that it is not necessary to record them in the taxpayer's own accounts if accounting books for the community of property already exist.
This ruling clarifies the tax treatment of goodwill and interest expenses for taxpayers operating within a community of property, confirming their deductibility and simplifying accounting requirements.
The tax team reviews your specific situation.
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