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A taxpayer inquired whether they could deduct the amortisation of goodwill acquired in 1998, applying the 5% limit from 2016 onwards. The Directorate General for Taxes (DGT) ruled that, as the asset was written off in the accounts in 2008, no deduction can be claimed.
Cuestión planteada Si en relación con la parte amortizable del fondo de comercio anterior a 2008, es posible deducir dicha amortización en el ejercicio 2016 y siguientes con el límite del 5 por ciento.
Aunque el Impuesto sobre Sociedades permite amortizar el fondo de comercio con el límite de la veinteava parte de su importe, en este caso el fondo de comercio fue dado de baja en contabilidad en 2008. Al aplicarse las reglas del Plan General de Contabilidad y haber finalizado su registro contable, resulta imposible practicar deducción alguna por su amortización.
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