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Practical tools for informed decision-making.
A lottery administration owner enquired whether goodwill amortisation could be deducted for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that, as a small-scale enterprise, the taxpayer may apply a 150% deduction based on the limit of one-twentieth of the amount.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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