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A pharmacy owner enquired about the deductibility limits for goodwill amortisation under Personal Income Tax (IRPF). The Directorate General for Taxes (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 amortización del fondo de comercio es deducible con el límite anual máximo de la veinteava parte de su importe. No obstante, si la entidad cumple las condiciones de empresa de reducida dimensión, podrá deducir el 150% del importe resultante de aplicar dicho límite. Esto se aplica a los elementos del inmovilizado intangible cuya vida útil no pueda estimarse de manera fiable, incluyendo el fondo de comercio.
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