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V1052-23 ·27 April 2023 ·consulta-vinculante Medium impact
Tax

Transfer of real estate and licences related to business activity taxed as capital gains or losses

A taxpayer inquired about the tax treatment of selling a business property and its operating licence. The DGT ruled that these elements constitute fixed assets, and the resulting profit or loss must be calculated as a capital gain or loss.

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2023-04-27PublishedPublished 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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