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V3227-20 28 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · fondo de comercio

Goodwill amortisation is deductible subject to an annual limit of one twentieth of its value

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.

The question raised

Whether the amortization of goodwill would subsequently be deductible by both parties, as would occur in a sale to a third party.

The DGT's ruling

The determination of the net income from economic activities is carried out in accordance with the rules of the Corporate Income Tax. Goodwill is considered a set of intangible assets (clientele, name, etc.) acquired in an onerous transfer. Its amortization is deductible as an expense with a maximum annual limit of one twentieth of its amount.

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