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V0554-19 ·14 March 2019 ·consulta-vinculante Medium impact
Tax

Donating a pharmacy generates business income and potential capital gains

A pharmacist over the age of 65 seeks advice on the tax treatment of donating his pharmacy to his son. The DGT clarifies that the donation of stock is taxed as business income, while the donation of fixed assets is treated as a capital gain or loss.

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2019-03-14PublishedPublished 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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