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A query was raised regarding whether goodwill generated by the contribution of a business in a capital increase is deductible. The DGT ruled that its deductibility is governed by the annual amortisation of one twentieth of its amount, provided it is recorded in the accounts and has tax value.
Cuestión planteada Si el fondo de comercio generado en la aportación del negocio (que tributó en sede de la persona física aportante como ganancia patrimonial en IRPF de 2012) es deducible en el Impuesto sobre Sociedades de la sociedad receptora, al tratarse de una operación onerosa cuya contraprestación ha supuesto una ampliación de capital que supone la entrada de un nuevo socio con un porcentaje del capital del 98,58%.
La deducibilidad del fondo de comercio operativo se realiza según el artículo 13.3 de la LIS, con el límite anual de la veinteava parte de su importe, siempre que esté registrado contablemente y tenga valor fiscal. El deterioro de valor del fondo de comercio no es fiscalmente deducible. Para periodos iniciados a partir de 2016, la amortización es deducible con el límite de la veinteava parte de su importe según el artículo 12.2 de la LIS.
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