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V0463-23 ·1 March 2023 ·consulta-vinculante Medium impact
Tax

Transferring premises not required to qualify for capital gains exemption on business donation

A taxpayer inquired whether the exemption for the donation of a business prevents the transfer of the premises where their pharmacy activity is carried out. The DGT ruled that the economic activity persists even if the ownership of the property changes.

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2023-03-01PublishedPublished 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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