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An insurance brokerage has enquired whether the purchase of client portfolios should be treated as goodwill or as other intangible fixed assets. The DGT has determined that, as they have a defined period for generating returns, they must be recorded as intangible assets with a finite useful life.
Cuestión planteada En relación con el Impuesto sobre Sociedades, en concreto con la posible amortización de dicho activo por la sociedad compradora y al método aplicable, se desea conocer la naturaleza jurídico-fiscal de una cartera de seguros. ¿Debe considerarse en este caso la adquisición de un fondo de comercio o participa de la naturaleza jurídica de otro inmovilizado intangible?
La cartera de clientes adquirida debe registrarse como un activo intangible de vida útil definida, dado que el periodo de producción de rendimientos es determinado. Fiscalmente, el gasto por amortización de este activo es deducible, respetando el límite anual de la décima parte de su importe y la limitación temporal del artículo 7 de la Ley 16/2012.
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