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A person received the donation of a pharmacy, which included goodwill, and inquired whether they could deduct its depreciation. The DGT ruled that since the acquisition was not an onerous transaction, such a deduction is not permitted.
Cuestión planteada Si es posible deducir la amortización del fondo de comercio.
Para determinar el rendimiento neto de actividades económicas en IRPF se remite a las normas del Impuesto sobre Sociedades. El fondo de comercio solo puede figurar en el activo cuando su valor proviene de una adquisición onerosa en una combinación de negocios. Al no haber existido un carácter oneroso en la adquisición, no es deducible la amortización del fondo de comercio.
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