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V0671-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

Transfer of a share in a pharmacy business is taxed as business income and capital gains

A pharmacy owner has enquired about transferring a 20% stake in her business to her son to form a community of property. The DGT clarifies how stock and fixed assets are taxed in such a transfer, as well as the fiscal nature of the resulting community of property.

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2021-03-23PublishedPublished 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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