The 22 / 2015 Act published the 22 of July of 2.015 has modified, from 2.016, the tax and accounting treatment of intangible assets, including goodwill.
In the financial statements corresponding to years starting from 1-1-2016, all the intangible assets they will be defined useful life assets, so that the current division between intangible assets with a definite useful life and indefinite useful life will disappear.
Intangible fixed assets will be amortized according to their useful life; if this can not be estimated reliably, they will be amortized over a period of ten years, unless a legal provision establishes a different term. In the case of goodwill, it is maintained that they will only appear in the assets of the balance sheet when they have been acquired for consideration and it is presumed, unless there is evidence to the contrary, that their useful life is ten years.
Likewise, the duty currently in force, to provide a restricted reserve eliminates goodwill. The reserve is already provided reclassified to voluntary reserves and will be available from that date in the amount exceeding the fund posted trade.
In the annual accounts report, you must inform about the term and method of repayment of the immobilized intangibles.
fiscally, and with effects for the tax periods started as of 1-1-2016, it is established that the intangible assets will be amortized based on their useful life. If the same can not be estimated reliably, its deductibility will be limited to one twentieth of its amount. In the case of goodwill, its amortization will be deductible in all cases with the maximum annual limit of one twentieth of its amount.
In the event that the tax and accounting amortization made in different periods must be counted the temporary differences.
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