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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.
Cuestión planteada Teniendo en cuenta que el negocio de farmacia estaba compuesto básicamente por existencias y un fondo de comercio, se consulta sobre la posibilidad de deducir la amortización de dicho fondo de comercio.
La determinación del rendimiento neto de actividades económicas sigue las normas del Impuesto sobre Sociedades. Según la LIS, la amortización del fondo de comercio es deducible con el límite anual de la veinteava parte de su importe. Dado que la adquisición del negocio fue parcialmente onerosa, únicamente será deducible la amortización de la parte del fondo de comercio que se haya adquirido de forma onerosa.
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