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A taxpayer inquired whether they could deduct the amortisation of goodwill and interest paid to siblings following the inheritance of a pharmacy involving an excess adjudication. The Directorate General for Taxes (DGT) ruled that only the portion of goodwill acquired for consideration is amortisable, and that the interest is deductible as it relates to the acquisition of the business.
Cuestión planteada Si podría considerar la existencia de un fondo de comercio en la operación. En caso afirmativo, cual sería el importe que podría reflejar como gasto deducible anualmente y si puede considerar como gasto deducible los intereses satisfechos.
La amortización del fondo de comercio es deducible hasta un límite anual de la veinteava parte de su importe, pero en herencias solo aplica a la parte adquirida de forma onerosa. Los intereses por el aplazamiento del pago del exceso de adjudicación son gastos deducibles al tener correlación con la obtención de ingresos de la actividad económica. El cálculo del fondo de comercio debe seguir las normas del Plan General de Contabilidad.
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