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V2568-22 ·19 December 2022 ·consulta-vinculante Medium impact
Tax

Client portfolios may be amortised at 150% if useful life is unestimable and small entity requirements are met

A query was raised regarding the tax treatment of the amortisation of an acquired client portfolio. The DGT clarifies that if the useful life cannot be reliably estimated for accounting purposes, the 150% incentive for small entities may be applied to the annual one-twentieth limit.

In 6 key points

Lifecycle

2022-12-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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