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V0630-20 ·31 March 2020 ·consulta-vinculante Medium impact
Tax

Sale of a pharmacy: tax treatment as business income or capital gain depending on the asset

A query was made regarding the tax treatment of the transfer of a pharmacy. The DGT ruled that stock is taxed as income from economic activity, whereas fixed assets generate capital gains or losses.

In 6 key points

Lifecycle

2020-03-31PublishedPublished 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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