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A query was raised regarding the tax treatment of the amortisation of an acquired client portfolio. The DGT clarifies that if the useful life cannot be reliably estimated for accounting purposes, the 150% incentive for small entities may be applied to the annual one-twentieth limit.
Cuestión planteada
Si la cartera de clientes se registra como inmovilizado intangible y su vida útil no puede estimarse de manera fiable, su amortización fiscal será deducible con el límite de la veinteava parte de su importe. En este caso, si se cumplen las condiciones del artículo 103 de la LIS, dicha amortización podrá deducirse en un 150% del importe resultante. Si la vida útil sí puede estimarse de forma fiable, se aplicará la regla general de amortización atendiendo a dicha duración.
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