diff --git a/board/mpr2/Makefile b/board/mpr2/Makefile
index 0cb1dd6..6a71803 100644
--- a/board/mpr2/Makefile
+++ b/board/mpr2/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0+
 #
 # Copyright (C) 2007
 # Yoshihiro Shimoda <shimoda.yoshihiro@renesas.com>
@@ -13,7 +14,6 @@
 #
 # board/mpr2/Makefile
 #
-# SPDX-License-Identifier:	GPL-2.0+
 
 obj-y	:= mpr2.o
 extra-y	+= lowlevel_init.o
diff --git a/board/mpr2/lowlevel_init.S b/board/mpr2/lowlevel_init.S
index 5246b63..e34a7a9 100644
--- a/board/mpr2/lowlevel_init.S
+++ b/board/mpr2/lowlevel_init.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0+ */
 /*
  * (C) Copyright 2008
  * Mark Jonas <mark.jonas@de.bosch.com>
@@ -6,8 +7,6 @@
  * Yoshihiro Shimoda <shimoda.yoshihiro@renesas.com>
  *
  * board/mpr2/lowlevel_init.S
- *
- * SPDX-License-Identifier:	GPL-2.0+
  */
 #include <asm/macro.h>
 
diff --git a/board/mpr2/mpr2.c b/board/mpr2/mpr2.c
index 3788a39..9eb0490 100644
--- a/board/mpr2/mpr2.c
+++ b/board/mpr2/mpr2.c
@@ -1,10 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0+
 /*
  * Copyright (C) 2008
  * Mark Jonas <mark.jonas@de.bosch.com>
  *
  * board/mpr2/mpr2.c
- *
- * SPDX-License-Identifier:	GPL-2.0+
  */
 
 #include <common.h>