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A pharmacy owner enquired about the deduction limit for goodwill amortisation within Personal Income Tax (IRPF). The Directorate General for Tax (DGT) clarified that while the general limit is one-twentieth of the amount, small-scale enterprises may apply a 150% deduction on said amount.
Cuestión planteada Amortización del fondo de comercio que puede deducirse en el Impuesto sobre la Renta de las Personas Físicas.
La determinación del rendimiento neto en el IRPF sigue las normas del Impuesto sobre Sociedades. La amortización del fondo de comercio es deducible con el límite anual máximo de la veinteava parte de su importe. No obstante, si se cumplen las condiciones de empresa de reducida dimensión, los elementos del inmovilizado intangible podrán deducirse en un 150% del importe resultante de aplicar el límite de la veinteava parte.
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