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An insurance company inquired whether it could deduct the amortisation of intangible assets (goodwill and a distribution contract) received through a non-monetary contribution that is part of a transaction involving a transfer of control to a third party. The DGT ruled that the transaction is considered a transfer for consideration between entities that are not part of a group, allowing for the deduction within legal limits.
Cuestión planteada En relación con la deducción fiscal de la depreciación de los activos intangibles adquiridos en la aportación no dineraria de 31 de mayo de 2013:
La aportación no dineria de un negocio, en el marco de un acuerdo que implica la transmisión posterior del control a un tercero, permite considerar que la entidad adquirente y la aportante no forman parte de un grupo de sociedades. Por tanto, es deducible la amortización del inmovilizado intangible con vida útil definida (límite de la décima parte) y del fondo de comercio (límite de la veinteava parte, o centésima parte según el periodo), siempre que se cumplan los requisitos de adquisición onerosa y dotación de reserva indisponible para el fondo de comercio.
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