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A taxpayer asks how much can be deducted as an expense for the amortization of goodwill under the simplified direct estimation method. The DGT responds that the general limit is one twentieth of the amount, but allows a higher deduction for small-scale enterprises.
Question posed: Amount that may be deducted as an expense in Personal Income Tax (IRPF) for the amortization of goodwill in the event that net income is determined according to the simplified direct estimation method.
The amortization of goodwill is deductible with a maximum annual limit of one twentieth of its amount (5%). However, if the taxpayer meets the conditions of a small-scale enterprise, they may deduct 150% of the amount resulting from applying said limit (7.5%).
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