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V0591-20 ·16 March 2020 ·consulta-vinculante Medium impact
Tax

Taxation of pharmacy sale as business income or capital gain depending on assets

A query was made regarding the tax treatment of selling a pharmacy acquired through a succession agreement. The DGT clarifies that taxation depends on whether the transferred assets are stock or fixed assets.

In 6 key points

How it affects those involved

The tax treatment varies significantly depending on the nature of the assets sold, affecting whether they are taxed as business income or capital gains.

Lifecycle

2020-03-16PublishedPublished 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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