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V1417-17 ·6 June 2017 ·consulta-vinculante Medium impact
Tax

Sale of a business taxed as business income for stock and as capital gains for fixed assets

The taxpayer asks how the transfer of their entire business is taxed. The DGT rules that a distinction must be made between the sale of stock and the sale of fixed assets.

In 6 key points

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2017-06-06PublishedPublished 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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