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V1227-15 ·23 April 2015 ·consulta-vinculante Medium impact
Tax

Gratuitous transfer of a tobacconist business may be exempt from VAT and subject to specific IRPF rules

A tobacconist owner has enquired about the tax treatment of the gratuitous transfer of their business to their daughter. The DGT indicates that the transfer may not be subject to VAT if it constitutes an autonomous economic unit, and details how stock and fixed assets are taxed under Personal Income Tax (IRPF).

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2015-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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