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A pharmacist has enquired whether they can deduct the amortisation of goodwill after acquiring a 20% stake in a pharmacy. The DGT has ruled that they may reduce the net income attributable to them from the community of property through said amortisation.
Cuestión planteada Si el consultante puede deducirse la amortización del fondo de comercio surgido a raíz de dicha operación.
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