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V1183-19 ·28 May 2019 ·consulta-vinculante Medium impact
Tax

Stock returns and goodwill are attributed to the pharmaceutical professional, while fixed assets are split

A pharmaceutical professional sought guidance on how to tax the sale of her pharmacy premises following the dissolution of a community property regime. The DGT clarifies that income from stock and gains from goodwill belong solely to the person conducting the activity, whereas gains from fixed assets are divided according to the ownership of the assets.

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2019-05-28PublishedPublished 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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