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V3149-21 ·20 December 2021 ·consulta-vinculante Medium impact
Tax

Only goodwill acquired for consideration is eligible for depreciation

A query was raised regarding whether the depreciation of goodwill from an inherited pharmacy business can be deducted. The DGT ruled that only the portion of goodwill acquired through payment or onerous acquisition is deductible.

In 6 key points

How it affects those involved

This ruling clarifies that goodwill acquired through inheritance (gratuitous transfer) cannot be depreciated for tax purposes, limiting deductions strictly to goodwill purchased for a price.

Lifecycle

2021-12-20PublishedPublished 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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