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A company has enquired whether, if the financial goodwill deduction is not applied in a given year, it may be applied in subsequent years until the total amount is exhausted. The Directorate General for Taxes (DGT) has ruled that this is possible, as the one-twentieth limit is a maximum rather than a minimum.
Cuestión planteada Si el límite anual para la deducción regulada en el apartado 5 del artículo 12 del texto refundido de la Ley del Impuesto sobre Sociedades, permite, de no haberse aplicado esta deducción en un ejercicio, aplicar la misma en los ejercicios siguientes hasta completar el importe total de la diferencia entre el precio de adquisición de la participación y el patrimonio neto de la entidad participada en la fecha de adquisición, respetando, en todo caso, el límite anual máximo vigente en cada ejercicio.
La deducción por la diferencia entre el precio de adquisición y el patrimonio neto de la entidad participada tiene un límite anual máximo de la veinteava parte de su importe. Al ser un límite máximo y no mínimo, la entidad puede deducir un importe inferior o no aplicarla en un periodo, pudiendo continuar con la deducción en ejercicios siguientes hasta completar el importe total de la diferencia.
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