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A taxpayer inquired whether they could deduct the amortisation of goodwill from a pharmacy business received as a donation. The DGT ruled that, as the acquisition was not onerous, such a deduction is not permitted.
Cuestión planteada Si es posible deducir la amortización del fondo de comercio.
La determinación del rendimiento neto de las actividades económicas se realiza según las normas del Impuesto sobre Sociedades. Para que el fondo de comercio figure en el activo contable, debe haber una adquisición onerosa en una combinación de negocios. Al no haber tenido la adquisición de la oficina de farmacia un carácter oneroso, no será deducible su amortización.
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