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V2886-18 ·8 November 2018 ·consulta-vinculante Medium impact
Tax

Amortisation of goodwill acquired by a partner is deductible from their share of income

A pharmaceutical professional asks whether they can deduct the amortisation of goodwill acquired when purchasing half of a pharmacy. The DGT rules that it is deductible from their share of the attributable income and does not require individual accounting records.

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2018-11-08PublishedPublished 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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