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The applicant inquired whether it is possible to amortise the goodwill of a pharmacy over a period longer than 20 years. The DGT ruled that tax amortisation must follow the accounting useful life; however, when the useful life cannot be reliably estimated, the maximum annual limit is set at one twentieth of the total amount.
Cuestión planteada Teniendo en cuenta que, de acuerdo con la consulta V2767-11, la amortización de la veinteava parte del precio de adquisición del fondo de comercio constituye un límite anual máximo, por lo que podrá deducirse anualmente una cantidad inferior, se consulta si podría amortizar el fondo de comercio en un periodo superior a 20 años.
El fondo de comercio se amortiza contablemente según su vida útil, la cual se presume de diez años salvo prueba en contrario. Fiscalmente, la amortización es deducible con el límite máximo de la veinteava parte de su importe. Si la vida útil es superior a veinte años, no es necesario realizar ajustes extracontables para la determinación de la base imponible.
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