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V0582-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

Fondo de comercio cannot be registered if assets exceed assumed liabilities in a donation

The consultant asks whether the debt assumed in a 2005 pharmacy donation can be counted as a business capital. The DGT responds that a business capital cannot be registered if assets exceed assumed liabilities and that payments to siblings cannot be treated as expenses related to the donation.

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2025-04-01PublishedPublished 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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