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V2806-18 ·26 October 2018 ·consulta-vinculante Medium impact
Tax

Only depreciation of goodwill acquired for consideration is deductible

The taxpayer asks whether they can deduct the depreciation of goodwill for a pharmacy office received partly through donation and partly through acquisition for consideration. The DGT rules that only the depreciation corresponding to the portion acquired for consideration is deductible.

In 6 key points

How it affects those involved

This ruling clarifies that goodwill acquired via gift or donation does not qualify for depreciation deductions for tax purposes, limiting such deductions strictly to the portion of the asset acquired through a paid transaction.

Lifecycle

2018-10-26PublishedPublished 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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