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A taxpayer inquired about the procedure for amortising goodwill paid for a pharmacy office within their Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that Corporate Tax regulations apply, allowing for the deduction of up to one twentieth of the annual amount.
Cuestión planteada Amortización del fondo de comercio que puede deducirse en el Impuesto sobre la Renta de las Personas Físicas.
La determinación del rendimiento neto en el IRPF se realiza siguiendo las normas del Impuesto sobre Sociedades. La amortización del fondo de comercio es deducible con un límite anual máximo de la veinteava parte de su importe (5%). Si se cumplen las condiciones de empresa de reducida dimensión, se podrá deducir el 150% de dicho importe. El porcentaje de deducción puede ser inferior al máximo establecido.
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