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The taxpayer inquires about the deductibility of depreciation for goodwill and premises acquired for a lottery administration. The DGT rules that goodwill depreciation is capped at 5% per annum, with a potential increase to 150% if small business conditions are met, while depreciation for premises must comply with Corporate Tax regulations.
Cuestión planteada Cantidad que puede deducirse como gasto en el IRPF por la amortización de ambos elementos.
La amortización del fondo de comercio es deducible con un límite anual máximo de la veinteava parte de su importe (5%). Si se cumplen las condiciones de empresa de reducida dimensión, se podrá deducir el 150% de dicho importe. En cuanto al local, la amortización se calcula según el artículo 12.1 de la LIS o, en estimación directa simplificada, mediante la Tabla de Amortización Simplificada con un máximo del 3% anual.
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