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A query was raised regarding whether the acquisition of a business goodwill right is deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that the total agreed amount is not immediately deductible; instead, it must be amortised as an intangible asset.
Question raised: Deductibility of said acquisition in Personal Income Tax (IRPF).
The acquisition of a transfer right constitutes an intangible asset that must be reflected through depreciation in the net income. If the direct estimation method is applied, depreciation is governed by Corporate Tax regulations, being depreciated according to its useful life or with an annual limit of one twentieth of its amount if the useful life is not reliable. If the objective estimation method is applied, the coefficients and tables provided in the specific regulations for the estimation method shall apply.
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