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A pharmaceutical professional asks whether they can deduct the amortisation of goodwill acquired when purchasing half of a pharmacy. The DGT rules that it is deductible from their share of the attributable income and does not require individual accounting records.
Cuestión planteada Si la amortización del fondo de comercio que surgió en 2014 en la adquisición onerosa de la mitad de la oficina de farmacia, puede considerarse gasto deducible del rendimiento de la actividad económica correspondiente a la comunidad de bienes y si es requisito necesario para su deducción su reflejo contable.
La amortización del fondo de comercio es deducible hasta la veinteava parte de su importe anual. Al ser una adquisición personal del socio, el gasto no pertenece a la comunidad de bienes, sino que la consultante lo deduce de su rendimiento imputable (50%). No es necesario reflejar este fondo ni su amortización en la contabilidad de la consultante, aunque debe acreditar su existencia con medios de prueba admitidos en Derecho.
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