diff --git a/Makefile b/Makefile
index 3c21f8d..b017593 100644
--- a/Makefile
+++ b/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 VERSION = 2015
 PATCHLEVEL = 10
 SUBLEVEL =
diff --git a/arch/arc/dts/Makefile b/arch/arc/dts/Makefile
index 5bc6f44..d481fcd 100644
--- a/arch/arc/dts/Makefile
+++ b/arch/arc/dts/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 dtb-$(CONFIG_TARGET_ARCANGEL4) +=  arcangel4.dtb
 dtb-$(CONFIG_TARGET_TB100) +=  abilis_tb100.dtb
 
diff --git a/arch/arm/cpu/Makefile b/arch/arm/cpu/Makefile
index 6bea3d3..950e680 100644
--- a/arch/arm/cpu/Makefile
+++ b/arch/arm/cpu/Makefile
@@ -1 +1,5 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj- += dummy.o
diff --git a/arch/arm/dts/Makefile b/arch/arm/dts/Makefile
index 910648c..9542fff 100644
--- a/arch/arm/dts/Makefile
+++ b/arch/arm/dts/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 dtb-$(CONFIG_S5PC100) += s5pc1xx-smdkc100.dtb
 dtb-$(CONFIG_S5PC110) += s5pc1xx-goni.dtb
 dtb-$(CONFIG_EXYNOS4) += exynos4210-origen.dtb \
diff --git a/arch/arm/mach-at91/Makefile b/arch/arm/mach-at91/Makefile
index 313eb47..30f2b49 100644
--- a/arch/arm/mach-at91/Makefile
+++ b/arch/arm/mach-at91/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_AT91_WANTS_COMMON_PHY) += phy.o
 ifneq ($(CONFIG_SPL_BUILD),)
 obj-$(CONFIG_AT91SAM9260) += sdram.o spl_at91.o
diff --git a/arch/arm/mach-tegra/tegra114/Makefile b/arch/arm/mach-tegra/tegra114/Makefile
index 7489f5f..ea7f7b7 100644
--- a/arch/arm/mach-tegra/tegra114/Makefile
+++ b/arch/arm/mach-tegra/tegra114/Makefile
@@ -1,17 +1,7 @@
 #
 # Copyright (c) 2010-2013, NVIDIA CORPORATION.  All rights reserved.
 #
-# This program is free software; you can redistribute it and/or modify it
-# under the terms and conditions of the GNU General Public License,
-# version 2, as published by the Free Software Foundation.
-#
-# This program is distributed in the hope it will be useful, but WITHOUT
-# ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or
-# FITNESS FOR A PARTICULAR PURPOSE.  See the GNU General Public License for
-# more details.
-#
-# You should have received a copy of the GNU General Public License
-# along with this program.  If not, see <http://www.gnu.org/licenses/>.
+# SPDX-License-Identifier:	GPL-2.0
 #
 
 obj-$(CONFIG_SPL_BUILD) += cpu.o
diff --git a/arch/arm/mach-tegra/tegra30/Makefile b/arch/arm/mach-tegra/tegra30/Makefile
index bc250de..d3d3b6e 100644
--- a/arch/arm/mach-tegra/tegra30/Makefile
+++ b/arch/arm/mach-tegra/tegra30/Makefile
@@ -1,17 +1,7 @@
 #
 # Copyright (c) 2010-2012, NVIDIA CORPORATION.  All rights reserved.
 #
-# This program is free software; you can redistribute it and/or modify it
-# under the terms and conditions of the GNU General Public License,
-# version 2, as published by the Free Software Foundation.
-#
-# This program is distributed in the hope it will be useful, but WITHOUT
-# ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or
-# FITNESS FOR A PARTICULAR PURPOSE.  See the GNU General Public License for
-# more details.
-#
-# You should have received a copy of the GNU General Public License
-# along with this program.  If not, see <http://www.gnu.org/licenses/>.
+# SPDX-License-Identifier:	GPL-2.0
 #
 
 obj-$(CONFIG_SPL_BUILD) += cpu.o
diff --git a/arch/arm/mach-uniphier/bcu/Makefile b/arch/arm/mach-uniphier/bcu/Makefile
index 5b95bda..b8b0323 100644
--- a/arch/arm/mach-uniphier/bcu/Makefile
+++ b/arch/arm/mach-uniphier/bcu/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_SLD3)	+= bcu-ph1-sld3.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_LD4)	+= bcu-ph1-ld4.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_SLD8)	+= bcu-ph1-ld4.o
diff --git a/arch/arm/mach-uniphier/boot-mode/Makefile b/arch/arm/mach-uniphier/boot-mode/Makefile
index 30c8874..0797d6e 100644
--- a/arch/arm/mach-uniphier/boot-mode/Makefile
+++ b/arch/arm/mach-uniphier/boot-mode/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-y					+= boot-mode.o
 
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_SLD3)	+= boot-mode-ph1-sld3.o
diff --git a/arch/arm/mach-uniphier/clk/Makefile b/arch/arm/mach-uniphier/clk/Makefile
index 4f397b9..bc0f27c 100644
--- a/arch/arm/mach-uniphier/clk/Makefile
+++ b/arch/arm/mach-uniphier/clk/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_SLD3)	+= clk-ph1-ld4.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_LD4)	+= clk-ph1-ld4.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_PRO4)	+= clk-ph1-pro4.o
diff --git a/arch/arm/mach-uniphier/ddrphy/Makefile b/arch/arm/mach-uniphier/ddrphy/Makefile
index e2d109d..d0f4bd3 100644
--- a/arch/arm/mach-uniphier/ddrphy/Makefile
+++ b/arch/arm/mach-uniphier/ddrphy/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_LD4)	+= ddrphy-training.o ddrphy-ph1-ld4.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_PRO4)	+= ddrphy-training.o ddrphy-ph1-pro4.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_SLD8)	+= ddrphy-training.o ddrphy-ph1-sld8.o
diff --git a/arch/arm/mach-uniphier/early-clk/Makefile b/arch/arm/mach-uniphier/early-clk/Makefile
index 393ea96..3e1e1b2 100644
--- a/arch/arm/mach-uniphier/early-clk/Makefile
+++ b/arch/arm/mach-uniphier/early-clk/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_SLD3)	+= early-clk-ph1-ld4.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_LD4)	+= early-clk-ph1-ld4.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_PRO4)	+= early-clk-ph1-ld4.o
diff --git a/arch/arm/mach-uniphier/early-pinctrl/Makefile b/arch/arm/mach-uniphier/early-pinctrl/Makefile
index e497d28f7..3be71fb 100644
--- a/arch/arm/mach-uniphier/early-pinctrl/Makefile
+++ b/arch/arm/mach-uniphier/early-pinctrl/Makefile
@@ -1 +1,5 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_SLD3)	+= early-pinctrl-ph1-sld3.o
diff --git a/arch/arm/mach-uniphier/init/Makefile b/arch/arm/mach-uniphier/init/Makefile
index 98833b5..ef80953 100644
--- a/arch/arm/mach-uniphier/init/Makefile
+++ b/arch/arm/mach-uniphier/init/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-y					+= init.o
 
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_SLD3)	+= init-ph1-sld3.o
diff --git a/arch/arm/mach-uniphier/memconf/Makefile b/arch/arm/mach-uniphier/memconf/Makefile
index 42057a2..a152f61 100644
--- a/arch/arm/mach-uniphier/memconf/Makefile
+++ b/arch/arm/mach-uniphier/memconf/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-y					+= memconf.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_SLD3)	+= memconf-ph1-sld3.o
 obj-$(CONFIG_ARCH_UNIPHIER_PROXSTREAM2)	+= memconf-proxstream2.o
diff --git a/arch/arm/mach-uniphier/pinctrl/Makefile b/arch/arm/mach-uniphier/pinctrl/Makefile
index 8517595..80a9cda 100644
--- a/arch/arm/mach-uniphier/pinctrl/Makefile
+++ b/arch/arm/mach-uniphier/pinctrl/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_SLD3)	+= pinctrl-ph1-sld3.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_LD4)	+= pinctrl-ph1-ld4.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_PRO4)	+= pinctrl-ph1-pro4.o
diff --git a/arch/arm/mach-uniphier/pll/Makefile b/arch/arm/mach-uniphier/pll/Makefile
index d33f99e..ca88521 100644
--- a/arch/arm/mach-uniphier/pll/Makefile
+++ b/arch/arm/mach-uniphier/pll/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_SLD3)	+= pll-init-ph1-sld3.o \
 					   pll-spectrum-ph1-sld3.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_LD4)	+= pll-init-ph1-ld4.o \
diff --git a/arch/arm/mach-uniphier/sbc/Makefile b/arch/arm/mach-uniphier/sbc/Makefile
index db622d2..57eb44b 100644
--- a/arch/arm/mach-uniphier/sbc/Makefile
+++ b/arch/arm/mach-uniphier/sbc/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_SLD3)	+= sbc-ph1-sld3.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_LD4)	+= sbc-ph1-ld4.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_PRO4)	+= sbc-ph1-pro4.o
diff --git a/arch/arm/mach-uniphier/umc/Makefile b/arch/arm/mach-uniphier/umc/Makefile
index dd35e77..89b2dec 100644
--- a/arch/arm/mach-uniphier/umc/Makefile
+++ b/arch/arm/mach-uniphier/umc/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_LD4)	+= umc-ph1-ld4.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_PRO4)	+= umc-ph1-pro4.o
 obj-$(CONFIG_ARCH_UNIPHIER_PH1_SLD8)	+= umc-ph1-sld8.o
diff --git a/arch/blackfin/cpu/Makefile b/arch/blackfin/cpu/Makefile
index cfbcd31..7cd0bbf 100644
--- a/arch/blackfin/cpu/Makefile
+++ b/arch/blackfin/cpu/Makefile
@@ -6,7 +6,7 @@
 # (C) Copyright 2000-2006
 # Wolfgang Denk, DENX Software Engineering, wd@denx.de.
 #
-# Licensed under the GPL-2 or later.
+# SPDX-License-Identifier:	GPL-2.0+
 #
 
 extra-y := init.elf
diff --git a/arch/microblaze/dts/Makefile b/arch/microblaze/dts/Makefile
index 6d4a11f..5e70d9e 100644
--- a/arch/microblaze/dts/Makefile
+++ b/arch/microblaze/dts/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 dtb-y += microblaze-generic.dtb
 
 targets += $(dtb-y)
diff --git a/arch/nios2/dts/Makefile b/arch/nios2/dts/Makefile
index b40eca9..f22fabf 100644
--- a/arch/nios2/dts/Makefile
+++ b/arch/nios2/dts/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 dtb-y += $(CONFIG_DEFAULT_DEVICE_TREE:"%"=%).dtb
 
 targets += $(dtb-y)
diff --git a/arch/powerpc/cpu/Makefile b/arch/powerpc/cpu/Makefile
index 88b5298..b182aa6 100644
--- a/arch/powerpc/cpu/Makefile
+++ b/arch/powerpc/cpu/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_MPC83xx) += mpc8xxx/
 obj-$(CONFIG_MPC85xx) += mpc8xxx/
 obj-$(CONFIG_MPC86xx) += mpc8xxx/
diff --git a/arch/powerpc/cpu/mpc8xxx/Makefile b/arch/powerpc/cpu/mpc8xxx/Makefile
index e95539e..ac45e0e 100644
--- a/arch/powerpc/cpu/mpc8xxx/Makefile
+++ b/arch/powerpc/cpu/mpc8xxx/Makefile
@@ -1,9 +1,7 @@
 #
 # Copyright 2009-2010 Freescale Semiconductor, Inc.
 #
-# This program is free software; you can redistribute it and/or
-# modify it under the terms of the GNU General Public License
-# Version 2 as published by the Free Software Foundation.
+# SPDX-License-Identifier:	GPL-2.0
 #
 
 MINIMAL=
diff --git a/arch/powerpc/dts/Makefile b/arch/powerpc/dts/Makefile
index ad104b9..5d9f5c2 100644
--- a/arch/powerpc/dts/Makefile
+++ b/arch/powerpc/dts/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 dtb-$(CONFIG_TARGET_CANYONLANDS) += arches.dtb canyonlands.dtb glacier.dtb
 
 targets += $(dtb-y)
diff --git a/arch/sandbox/dts/Makefile b/arch/sandbox/dts/Makefile
index 517b555..0197569 100644
--- a/arch/sandbox/dts/Makefile
+++ b/arch/sandbox/dts/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 dtb-$(CONFIG_SANDBOX) += sandbox.dtb
 dtb-$(CONFIG_UT_DM) += test.dtb
 
diff --git a/arch/x86/dts/Makefile b/arch/x86/dts/Makefile
index 83a2b8c..64e5694 100644
--- a/arch/x86/dts/Makefile
+++ b/arch/x86/dts/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 dtb-y += bayleybay.dtb \
 	chromebook_link.dtb \
 	chromebox_panther.dtb \
diff --git a/board/atmark-techno/armadillo-800eva/Makefile b/board/atmark-techno/armadillo-800eva/Makefile
index 2743809..97342a8 100644
--- a/board/atmark-techno/armadillo-800eva/Makefile
+++ b/board/atmark-techno/armadillo-800eva/Makefile
@@ -1,20 +1,8 @@
 #
 # Copyright (C) 2012  Nobuhiro Iwamatsu <nobuhiro.iwamatsu.yj@renesas.com>
 #
-# This program is free software; you can redistribute it and/or
-# modify it under the terms of the GNU General Public License as
-# published by the Free Software Foundation; either version 2 of
-# the License.
-#
-# This program is distributed in the hope that it will be useful,
-# but WITHOUT ANY WARRANTY; without even the implied warranty of
-# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
-# GNU General Public License for more details.
+# SPDX-License-Identifier:	GPL-2.0
 #
-# You should have received a copy of the GNU General Public License
-# along with this program; if not, write to the Free Software
-# Foundation, Inc., 59 Temple Place, Suite 330, Boston,
-# MA 02111-1307 USA
 
 obj-y	+= armadillo-800eva.o
 
diff --git a/board/birdland/bav335x/Makefile b/board/birdland/bav335x/Makefile
index 2fc5614..d2aba7b 100644
--- a/board/birdland/bav335x/Makefile
+++ b/board/birdland/bav335x/Makefile
@@ -3,6 +3,8 @@
 #
 # Copyright (C) 2012-2014, Birdland Audio - http://birdland.com/oem
 #
+# SPDX-License-Identifier:	GPL-2.0+
+#
 
 ifeq ($(CONFIG_SKIP_LOWLEVEL_INIT),)
 obj-y	:= mux.o
diff --git a/board/compal/paz00/Makefile b/board/compal/paz00/Makefile
index b5fde8d..aa56643 100644
--- a/board/compal/paz00/Makefile
+++ b/board/compal/paz00/Makefile
@@ -4,14 +4,7 @@
 # See file CREDITS for list of people who contributed to this
 # project.
 #
-# This program is free software; you can redistribute it and/or modify it
-# under the terms and conditions of the GNU General Public License,
-# version 2, as published by the Free Software Foundation.
-#
-# This program is distributed in the hope it will be useful, but WITHOUT
-# ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or
-# FITNESS FOR A PARTICULAR PURPOSE.  See the GNU General Public License for
-# more details.
+# SPDX-License-Identifier:	GPL-2.0
 #
 
 obj-y	:= paz00.o
diff --git a/board/gdsys/p1022/Makefile b/board/gdsys/p1022/Makefile
index 6e02447..482a9aa 100644
--- a/board/gdsys/p1022/Makefile
+++ b/board/gdsys/p1022/Makefile
@@ -1,10 +1,7 @@
 #
 # Copyright 2010 Freescale Semiconductor, Inc.
 #
-# This program is free software; you can redistribute it and/or modify it
-# under the terms of the GNU General Public License as published by the Free
-# Software Foundation; either version 2 of the License, or (at your option)
-# any later version.
+# SPDX-License-Identifier:	GPL-2.0+
 #
 
 obj-y	+= law.o
diff --git a/board/intercontrol/digsy_mtc/Makefile b/board/intercontrol/digsy_mtc/Makefile
index 44b7c0a..fd0c2f9 100644
--- a/board/intercontrol/digsy_mtc/Makefile
+++ b/board/intercontrol/digsy_mtc/Makefile
@@ -1,6 +1,8 @@
 #
 # Author: Grzegorz Bernacki, Semihalf, gjb@semihalf.com
 #
+# SPDX-License-Identifier:	GPL-2.0+
+#
 
 obj-y	:= digsy_mtc.o cmd_mtc.o
 obj-$(CONFIG_VIDEO) += cmd_disp.o
diff --git a/board/nvidia/beaver/Makefile b/board/nvidia/beaver/Makefile
index 1f7c31d..ef5dd13 100644
--- a/board/nvidia/beaver/Makefile
+++ b/board/nvidia/beaver/Makefile
@@ -1,17 +1,7 @@
 #
 # Copyright (c) 2010-2013, NVIDIA CORPORATION.  All rights reserved.
 #
-# This program is free software; you can redistribute it and/or modify it
-# under the terms and conditions of the GNU General Public License,
-# version 2, as published by the Free Software Foundation.
-#
-# This program is distributed in the hope it will be useful, but WITHOUT
-# ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or
-# FITNESS FOR A PARTICULAR PURPOSE.  See the GNU General Public License for
-# more details.
-#
-# You should have received a copy of the GNU General Public License
-# along with this program.  If not, see <http://www.gnu.org/licenses/>.
+# SPDX-License-Identifier:	GPL-2.0
 #
 
 obj-y	= ../cardhu/cardhu.o
diff --git a/board/nvidia/dalmore/Makefile b/board/nvidia/dalmore/Makefile
index 7cdff9c..c9d76e8 100644
--- a/board/nvidia/dalmore/Makefile
+++ b/board/nvidia/dalmore/Makefile
@@ -1,17 +1,7 @@
 #
 # Copyright (c) 2010-2013, NVIDIA CORPORATION.  All rights reserved.
 #
-# This program is free software; you can redistribute it and/or modify it
-# under the terms and conditions of the GNU General Public License,
-# version 2, as published by the Free Software Foundation.
-#
-# This program is distributed in the hope it will be useful, but WITHOUT
-# ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or
-# FITNESS FOR A PARTICULAR PURPOSE.  See the GNU General Public License for
-# more details.
-#
-# You should have received a copy of the GNU General Public License
-# along with this program.  If not, see <http://www.gnu.org/licenses/>.
+# SPDX-License-Identifier:	GPL-2.0
 #
 
 obj-y	:= dalmore.o
diff --git a/board/seco/common/Makefile b/board/seco/common/Makefile
index 9e37ebb..293cf5f 100644
--- a/board/seco/common/Makefile
+++ b/board/seco/common/Makefile
@@ -1,2 +1,5 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
 
 obj-$(CONFIG_TARGET_SECOMX6) += mx6.o
diff --git a/board/varisys/cyrus/Makefile b/board/varisys/cyrus/Makefile
index 303fc42..a7978a0 100644
--- a/board/varisys/cyrus/Makefile
+++ b/board/varisys/cyrus/Makefile
@@ -1,4 +1,6 @@
 #
+# SPDX-License-Identifier:	GPL-2.0+
+#
 
 obj-y	+= $(BOARD).o
 obj-y	+= ddr.o
diff --git a/doc/DocBook/Makefile b/doc/DocBook/Makefile
index 593237f..9caa512 100644
--- a/doc/DocBook/Makefile
+++ b/doc/DocBook/Makefile
@@ -5,6 +5,9 @@
 # to document the SRC - and how to read it.
 # To add a new book the only step required is to add the book to the
 # list of DOCBOOKS.
+#
+# SPDX-License-Identifier:	GPL-2.0
+#
 
 DOCBOOKS := linker_lists.xml stdio.xml
 
diff --git a/drivers/Makefile b/drivers/Makefile
index ad29a4f..c9031f2 100644
--- a/drivers/Makefile
+++ b/drivers/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_$(SPL_)DM)		+= core/
 obj-$(CONFIG_$(SPL_)CLK)	+= clk/
 obj-$(CONFIG_$(SPL_)LED)	+= led/
diff --git a/drivers/bios_emulator/Makefile b/drivers/bios_emulator/Makefile
index 2ba43ac..0a28074 100644
--- a/drivers/bios_emulator/Makefile
+++ b/drivers/bios_emulator/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 X86DIR  = x86emu
 
 obj-y = atibios.o biosemu.o besys.o bios.o \
diff --git a/drivers/ddr/fsl/Makefile b/drivers/ddr/fsl/Makefile
index df66c07..01ea862 100644
--- a/drivers/ddr/fsl/Makefile
+++ b/drivers/ddr/fsl/Makefile
@@ -1,9 +1,7 @@
 #
 # Copyright 2008-2014 Freescale Semiconductor, Inc.
 #
-# This program is free software; you can redistribute it and/or
-# modify it under the terms of the GNU General Public License
-# Version 2 as published by the Free Software Foundation.
+# SPDX-License-Identifier:	GPL-2.0
 #
 
 obj-$(CONFIG_SYS_FSL_DDR1) += main.o util.o ctrl_regs.o options.o \
diff --git a/drivers/memory/Makefile b/drivers/memory/Makefile
index 9bfb9c7..6124e38 100644
--- a/drivers/memory/Makefile
+++ b/drivers/memory/Makefile
@@ -1 +1,3 @@
+# SPDX-License-Identifier:	GPL-2.0+
+
 obj-$(CONFIG_TI_AEMIF) += ti-aemif.o
diff --git a/drivers/pinctrl/Makefile b/drivers/pinctrl/Makefile
index e56a17f..70d25dc 100644
--- a/drivers/pinctrl/Makefile
+++ b/drivers/pinctrl/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-y					+= pinctrl-uclass.o
 obj-$(CONFIG_$(SPL_)PINCTRL_GENERIC)	+= pinctrl-generic.o
 
diff --git a/drivers/pinctrl/uniphier/Makefile b/drivers/pinctrl/uniphier/Makefile
index e215b10..c5cdd84 100644
--- a/drivers/pinctrl/uniphier/Makefile
+++ b/drivers/pinctrl/uniphier/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_PINCTRL_UNIPHIER_CORE)		+= pinctrl-uniphier-core.o
 
 obj-$(CONFIG_PINCTRL_UNIPHIER_PH1_LD4)		+= pinctrl-ph1-ld4.o
diff --git a/drivers/soc/Makefile b/drivers/soc/Makefile
index 3d4baa5..99345eb 100644
--- a/drivers/soc/Makefile
+++ b/drivers/soc/Makefile
@@ -1,5 +1,7 @@
 #
 # Makefile for the U-boot SOC specific device drivers.
 #
+# SPDX-License-Identifier:	GPL-2.0+
+#
 
 obj-$(CONFIG_ARCH_KEYSTONE)	+= keystone/
diff --git a/drivers/soc/keystone/Makefile b/drivers/soc/keystone/Makefile
index c000eca..1334fa4 100644
--- a/drivers/soc/keystone/Makefile
+++ b/drivers/soc/keystone/Makefile
@@ -1 +1,5 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_TI_KEYSTONE_SERDES) += keystone_serdes.o
diff --git a/drivers/usb/dwc3/Makefile b/drivers/usb/dwc3/Makefile
index 02bb216..0cd7302 100644
--- a/drivers/usb/dwc3/Makefile
+++ b/drivers/usb/dwc3/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_USB_DWC3)			+= dwc3.o
 
 dwc3-y					:= core.o
diff --git a/drivers/usb/gadget/udc/Makefile b/drivers/usb/gadget/udc/Makefile
index 12380f4..1699ccd 100644
--- a/drivers/usb/gadget/udc/Makefile
+++ b/drivers/usb/gadget/udc/Makefile
@@ -1,4 +1,7 @@
 #
 # USB peripheral controller drivers
 #
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-$(CONFIG_USB_DWC3_GADGET)	+= udc-core.o
diff --git a/drivers/usb/musb-new/Makefile b/drivers/usb/musb-new/Makefile
index fd9df72..072d516 100644
--- a/drivers/usb/musb-new/Makefile
+++ b/drivers/usb/musb-new/Makefile
@@ -1,6 +1,8 @@
 #
 # for USB OTG silicon based on Mentor Graphics INVENTRA designs
 #
+# SPDX-License-Identifier:	GPL-2.0+
+#
 
 obj-$(CONFIG_USB_MUSB_GADGET) += musb_gadget.o musb_gadget_ep0.o musb_core.o
 obj-$(CONFIG_USB_MUSB_GADGET) += musb_uboot.o
diff --git a/examples/Makefile b/examples/Makefile
index 18d008e..8e329d7 100644
--- a/examples/Makefile
+++ b/examples/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 ifndef CONFIG_SANDBOX
 
 ifdef FTRACE
diff --git a/fs/yaffs2/Makefile b/fs/yaffs2/Makefile
index 45ff745..b69ea73 100644
--- a/fs/yaffs2/Makefile
+++ b/fs/yaffs2/Makefile
@@ -8,13 +8,8 @@
 #
 # Created by Charles Manning <charles@aleph1.co.uk>
 #
-# This program is free software; you can redistribute it and/or modify
-# it under the terms of the GNU General Public License version 2 as
-# published by the Free Software Foundation.
-#
-# NB Warning this Makefile does not include header dependencies.
+# SPDX-License-Identifier:	GPL-2.0
 #
-# $Id: Makefile,v 1.15 2007/07/18 19:40:38 charles Exp $
 
 obj-y := \
 	yaffs_allocator.o yaffs_attribs.o yaffs_bitmap.o yaffs_uboot_glue.o\
diff --git a/lib/bzip2/Makefile b/lib/bzip2/Makefile
index 929c24e..f0b81ad 100644
--- a/lib/bzip2/Makefile
+++ b/lib/bzip2/Makefile
@@ -1,2 +1,6 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 obj-y += bzlib.o bzlib_crctable.o bzlib_decompress.o \
 	bzlib_randtable.o bzlib_huffman.o
diff --git a/scripts/Makefile b/scripts/Makefile
index efe25bf..2f081f7 100644
--- a/scripts/Makefile
+++ b/scripts/Makefile
@@ -3,6 +3,9 @@
 # the kernel for the build process.
 # ---------------------------------------------------------------------------
 # docproc:       Used in Documentation/DocBook
+#
+# SPDX-License-Identifier:	GPL-2.0
+#
 
 # The following hostprogs-y programs are only build on demand
 hostprogs-y += docproc
diff --git a/scripts/basic/Makefile b/scripts/basic/Makefile
index 4fcef87..f883857 100644
--- a/scripts/basic/Makefile
+++ b/scripts/basic/Makefile
@@ -7,6 +7,9 @@
 # .config is included by main Makefile.
 # ---------------------------------------------------------------------------
 # fixdep: 	 Used to generate dependency information during build process
+#
+# SPDX-License-Identifier:	GPL-2.0
+#
 
 hostprogs-y	:= fixdep
 always		:= $(hostprogs-y)
diff --git a/scripts/kconfig/Makefile b/scripts/kconfig/Makefile
index 46ddf2d..14285b1 100644
--- a/scripts/kconfig/Makefile
+++ b/scripts/kconfig/Makefile
@@ -1,6 +1,9 @@
 # ===========================================================================
 # Kernel configuration targets
 # These targets are used from top-level makefile
+#
+# SPDX-License-Identifier:	GPL-2.0
+#
 
 PHONY += xconfig gconfig menuconfig config silentoldconfig update-po-config \
 	localmodconfig localyesconfig
diff --git a/tools/easylogo/Makefile b/tools/easylogo/Makefile
index 10aba2b..3c3e69f 100644
--- a/tools/easylogo/Makefile
+++ b/tools/easylogo/Makefile
@@ -1,3 +1,7 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
 hostprogs-y := easylogo
 
 always := $(hostprogs-y)