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A telecommunications company enquired whether the termination of previous contracts constitutes irreversible impairment of an intangible asset. The Directorate General for Taxes (DGT) stated that if the asset meets the requirements to be classified as intangible, its depreciation must be deducted according to its useful life.
Cuestión planteada Si por la firma de los nuevos contratos y la extinción del anterior, se considera que se ha producido una depreciación irreversible del intangible reconocido, fiscalmente deducible.
Si el derecho de los distribuidores cumple la definición de activo y el criterio de identificabilidad del PGC, debe registrarse como intangible. Fiscalmente, la amortización de intangibles con vida útil definida debe deducirse en el plazo de dicha vida útil. Si la entidad ha deducido una cantidad inferior a la que procedería, podrá rectificar sus declaraciones del Impuesto sobre Sociedades.
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