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A query was raised regarding whether the amortisation of goodwill for a pharmacy would be deductible for the acquirers. The DGT clarifies that goodwill amortisation is a deductible expense, subject to a maximum annual limit of one twentieth of its total amount.
Cuestión planteada Si posteriormente sería deducible la amortización del fondo de comercio por parte de los dos, como ocurriría en una compraventa a un tercero.
La determinación del rendimiento neto de las actividades económicas se realiza según las normas del Impuesto sobre Sociedades. El fondo de comercio se considera un conjunto de bienes inmateriales (clientela, nombre, etc.) adquiridos en una transmisión onerosa. Su amortización es deducible como gasto con un límite anual máximo de la veinteava parte de su importe.
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