Doctrine by topic · DGT Observatory

Onerous Acquisition: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2016–2022

Current position

For the determination of net income in economic activities, the rules of Corporate Income Tax (IS) apply. Goodwill is only deductible if it arises from an onerous acquisition. In cases of partially onerous acquisition, only the amortization corresponding to the part acquired on an onerous basis is deductible.

The DGT's position remains constant regarding the necessity of an onerous acquisition for the deductibility of goodwill. Rulings V1180-19, V1259-19, and V3149-21 confirm that acquisitions by donation or without an onerous character prevent the recognition and amortization of said asset.

Analysis based on 9 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9
V3149-21 20 Dec 2021

Only goodwill acquired for consideration is eligible for depreciation

SG de Impuestos sobre la Renta de las Personas Físicas
fondo de comercioamortizaciónadquisición onerosarendimiento netoactividades económicas LIRPF — Ley 35/2006 del IRPF art. 28.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3
Affects CompanyExpat · Non-residentIndividual
V1259-19 3 Jun 2019

Goodwill acquired by donation cannot be amortised

SG de Impuestos sobre la Renta de las Personas Físicas
fondo de comercioamortizaciónadquisición onerosadonaciónrendimiento neto LIRPF — Ley 35/2006 del IRPF art. 28.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3
Affects CompanyExpat · Non-residentIndividual
V1180-19 28 May 2019

Goodwill amortisation is not deductible if its acquisition was not onerous

SG de Impuestos sobre la Renta de las Personas Físicas
fondo de comercioamortizaciónadquisición onerosarendimiento netoactividades económicas LIRPF — Ley 35/2006 del IRPF art. 28.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3
Affects CompanyExpat · Non-residentIndividual
V2806-18 26 Oct 2018

Only depreciation of goodwill acquired for consideration is deductible

SG de Impuestos sobre la Renta de las Personas Físicas
fondo de comercioamortizaciónestimación directaadquisición onerosarendimiento neto LIRPF — Ley 35/2006 del IRPF art. 28.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3
Affects CompanyExpat · Non-residentIndividual

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