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V3149-21 20 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · fondo de comercio

Only goodwill acquired for consideration is eligible for depreciation

A query was raised regarding whether the depreciation of goodwill from an inherited pharmacy business can be deducted. The DGT ruled that only the portion of goodwill acquired through payment or onerous acquisition is deductible.

The question raised

Taking into account that the pharmacy business was basically composed of inventory and goodwill, a query is made regarding the possibility of deducting the amortization of said goodwill.

The DGT's ruling

The determination of net income from economic activities follows the rules of the Corporate Income Tax. According to the LIS, the amortization of goodwill is deductible with an annual limit of one twentieth of its amount. Since the acquisition of the business was partially onerous, only the amortization of the portion of the goodwill acquired in an onerous manner shall be deductible.

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