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V2806-18 26 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · fondo de comercio

Only depreciation of goodwill acquired for consideration is deductible

The taxpayer asks whether they can deduct the depreciation of goodwill for a pharmacy office received partly through donation and partly through acquisition for consideration. The DGT rules that only the depreciation corresponding to the portion acquired for consideration is deductible.

The question raised

Whether it is possible to deduct the amortization of goodwill.

The DGT's ruling

The determination of the net income from economic activities is carried out in accordance with the rules of the Corporate Income Tax. In the case of a partially onerous acquisition, only the amortization of the portion of the goodwill that has been acquired on an onerous basis shall be deductible. The amortization of goodwill is deductible subject to a maximum annual limit of one twentieth of its amount.

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