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A company has requested clarification on whether it can tax-deduct the depreciation of a trademark right of use acquired for a 30-year term. The DGT has ruled that it will be deductible provided that the accounting registration requirements and general deductibility criteria are met.
Cuestión planteada Si la amortización dotada contablemente del derecho a la utilización de la marca será fiscalmente deducible.
La amortización contable del inmovilizado intangible de vida útil definida será fiscalmente deducible en el plazo de duración del contrato (30 años), siempre que se cumplan los requisitos de inscripción contable, imputación por devengo y justificación documental. Además, debe cumplir con la limitación del artículo 12.2 de la LIS, amortizándose atendiendo a la duración de la vida útil. Para ello, el derecho debe cumplir con la definición de activo, los criterios de registro del Marco Conceptual y el criterio de identificabilidad del PGC.
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