{"id":1387,"date":"2016-02-26T14:33:18","date_gmt":"2016-02-26T13:33:18","guid":{"rendered":"http:\/\/www.mesadvocats.com\/?p=1387"},"modified":"2018-03-28T16:18:06","modified_gmt":"2018-03-28T14:18:06","slug":"amortitzacio-del-fons-de-comerc-partir-del-2016","status":"publish","type":"post","link":"https:\/\/www.mesadvocats.com\/blog\/es\/amortitzacio-del-fons-de-comerc-partir-del-2016\/","title":{"rendered":"Amortizaci\u00f3n del fondo de comercio a partir del 2016"},"content":{"rendered":"<p>La <a href=\"https:\/\/www.boe.es\/boe\/dias\/2015\/07\/21\/pdfs\/BOE-A-2015-8147.pdf\" target=\"_blank\" rel=\"noopener\"><strong><em>Ley 22\/2015 de 20 de julio de Auditor\u00eda de Cuentas<\/em><\/strong><\/a> en su modificaci\u00f3n\u00a0 del art\u00edculo 39 del C\u00f3digo de Comercio ha venido a establecer que los inmovilizados intangibles son activos de vida \u00fatil definida y, por lo tanto, cuando esta vida \u00fatil no pueda estimarse de manera fiable, se amortizar\u00e1n en un plazo de 10 a\u00f1os.<!--more--><\/p>\n<p>El <strong>fondo de comercio<\/strong> \u00fanicamente podr\u00e1 figurar en el activo del balance si ha sido adquirido a t\u00edtulo oneroso y se presumir\u00e1, salvo prueba en contrario, que su vida \u00fatil es de 10 a\u00f1os.<\/p>\n<p>As\u00ed mismo, en la Memoria de las cuentas anuales deber\u00e1 informase sobre el plazo y m\u00e9todo de amortizaci\u00f3n de los inmovilizados intangibles.<\/p>\n<p>Modifica tambi\u00e9n el apartado 2 del art\u00edculo 12 la Ley 27\/2014, de 27 de noviembre del Impuesto de Sociedades estableciendo que para los periodos impositivos que se inicien a partir del 1 de enero de 2016 la amortizaci\u00f3n del fondo de comercio ser\u00e1 deducible con el l\u00edmite anual m\u00e1ximo de la veinteava parte de su importe. (5%)<\/p>\n<p>A partir del 1 de enero de 2016, la reserva por fondo de comercio se reclasificar\u00e1 a reservas voluntarias de la sociedad y ser\u00e1 disponible a partir de esa fecha en el importe que supere el fondo de comercio contabilizado en el activo del balance.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1389\" src=\"http:\/\/www.mesadvocats.com\/blog\/wp-content\/uploads\/Resumen.jpg\" alt=\"\" width=\"614\" height=\"650\" srcset=\"https:\/\/www.mesadvocats.com\/blog\/wp-content\/uploads\/Resumen.jpg 614w, https:\/\/www.mesadvocats.com\/blog\/wp-content\/uploads\/Resumen-283x300.jpg 283w\" sizes=\"auto, (max-width: 614px) 100vw, 614px\" \/><\/p>","protected":false},"excerpt":{"rendered":"<p>Disculpa, pero esta entrada est\u00e1 disponible s\u00f3lo en CAT.<\/p>\n","protected":false},"author":6,"featured_media":1392,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[103,104,105],"class_list":["post-1387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-amortitzacio","tag-fons-de-comerc","tag-immobilitzat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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