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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.
Cuestión planteada Si es posible deducir la amortización del fondo de comercio.
La determinación del rendimiento neto de las actividades económicas se realiza según las normas del Impuesto sobre Sociedades. En el caso de una adquisición parcialmente onerosa, únicamente será deducible la amortización de la parte del fondo de comercio que haya sido adquirida de forma onerosa. La amortización del fondo de comercio es deducible con el límite anual máximo de la veinteava parte de su importe.
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