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A company enquired whether the cost of acquiring a lottery administration could be amortised as intangible assets with an indefinite useful life. The DGT ruled that if goodwill is identified in the acquisition, its amortisation is tax-deductible subject to a limit of one-twentieth of its value.
Cuestión planteada Posibilidad de amortizar como inmovilizado intangible de duración indeterminada el coste de traspaso / fondo de comercio abonado por la cesión de licencia para la explotación de la administración de loterías y, en su caso, el porcentaje aplicable en el Impuesto sobre Sociedades.
Si en la adquisición del negocio de administración de loterías se manifiesta un fondo de comercio, su amortización contable es un gasto fiscalmente deducible. Según el artículo 12.2 de la LIS, la amortización del fondo de comercio será deducible con el límite anual máximo de la veinteava parte de su importe.
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