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V0015-15 7 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · fondo de comercio

A lower goodwill amortisation rate than the legal maximum may be applied

A taxpayer inquired whether it is possible to deduct an annual percentage of the goodwill acquisition cost that is lower than the maximum permitted limit. The Directorate General for Taxes (DGT) responded that while regulations establish a maximum ceiling, they do not mandate a minimum rate.

The question raised

Question posed: Whether it is possible to apply annually a deduction percentage corresponding to the acquisition price of the goodwill that is lower than the legally established maximum.

The DGT's ruling

The amortization of goodwill is regulated according to the Corporate Income Tax rules. Article 12.6 of the TRLIS allows for the deduction of up to one twentieth of the acquisition price annually. As a maximum percentage is established rather than a minimum, the annual deduction percentage may be lower than the established maximum.

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