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V0241-22 ·11 February 2022 ·consulta-vinculante Medium impact
Tax

Transfer of a pharmacy is subject to Documented Legal Acts tax

A query was raised regarding whether the transfer of a pharmacy is subject to Documented Legal Acts tax and how to determine its taxable base. The DGT confirms that taxation applies as it is an act registrable in the Registry of Movable Property, noting that the Administration has discretion in choosing the valuation method.

In 6 key points

How it affects those involved

The ruling clarifies the tax obligations for pharmacy transfers, confirming they are subject to Documented Legal Acts tax and granting the tax authorities discretion over valuation methods.

Lifecycle

2022-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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