What useful life should be considered when estimating the TAB factor of an intangible asset?

Amortisation of intangible assets is not always tax deductible. Its deductibility depends on the corporate income tax legislation of single countries. Most countries define maximum amortisation rates or minimum number of years in which the amortisation of intangible assets can be deducted, if at all. This page displays the legal tax amortisation periods of the main types of intangible assets.

Summary Table

CountryPatentsTechnologyTrademarkCustomer relationships GoodwillLast update
SpainRULRULRUL (≥20)RUL20Apr 2016

Further Detail and Source Legislation

The tax amortisation periods allowed in Spain are defined in Articles 12 and 13 of the Ley 27/2014 of November 27, 2014 [1]. The introduction of this new law modified prior tax amortisation periods applicable before 2015.

Intangible assets with defined useful life: tax amortisation is allowed over their remaining useful life (Article 12.2), - effective 2015 onwards.

Intangible assets with indefinite useful life: tax amortisation is allowed with a yearly maximum of a tweentieth portion of their gross amount (Article 13.3), - effective 2016 onwards.

Goodwill: tax amortisation is allowed with a yearly maximum of a twentieth portion of its amount (Article 13.3), - effective 2015 onwards.

Note that for the period 2012-2015, amortisation allowance was been temporarily reduced to 1% (100 years) fod goodwill and 2% (50 years) for intangible assets with indefinite useful life.

  1. ^ Articles 12 and 13 of Ley 27/2014

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