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The taxpayer asks whether they can amortise the goodwill of a business acquired through a donation. The DGT rules that this is not possible because goodwill is only recognised in accounting for onerous acquisitions.
Cuestión planteada Si es posible amortizar el fondo de comercio.
Para determinar el rendimiento neto en IRPF se aplican las normas del Impuesto sobre Sociedades. El fondo de comercio solo puede figurar en el activo contable cuando su valor proviene de una adquisición onerosa. Al ser la adquisición por donación, no se puede contabilizar el fondo de comercio y, por tanto, no es fiscalmente deducible su amortización.
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