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V1375-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

The reduction coefficients of the ninth transitional provision cannot be applied if the assets are used for an economic activity

The taxpayer asks whether the reduction for seniority can be applied to the gain from the sale of a pharmacy office acquired in 1984. The DGT responds that, as these are assets used for an economic activity, said reduction is not applicable.

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2023-05-22PublishedPublished 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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