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V0348-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Capital gains from business sales are taxed based on ownership of income and assets

A married couple under the community property regime asks who is liable for tax on the gains from the transfer of a joint business. The DGT distinguishes between income from business activities and capital gains from the sale of fixed assets.

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2024-03-12PublishedPublished 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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