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The applicant inquires about the tax base and the consequences of a change in criteria following Supreme Court rulings regarding the transfer of pharmacies. The DGT determines that the tax base is the declared value of the elements registrable in the Register of Movable Property and that no change in administrative criteria has occurred that would affect legitimate expectations.
This ruling clarifies the tax base for the transfer of pharmacy businesses, confirming that it is determined by the value of assets registrable in the Register of Movable Property, thereby providing legal certainty regarding the application of the gradual rate for documented legal acts.
The tax team reviews your specific situation.
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