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V1479-20 ·20 May 2020 ·consulta-vinculante Medium impact
Tax

Donating a pharmacy business without the premises may be exempt from VAT and eligible for Inheritance and Gift Tax reductions

A mother donates her pharmacy business (installations, furniture, stock, and goodwill) to her daughter, excluding the property itself. The DGT has ruled that the transaction is not subject to VAT and that the reduction for Inheritance and Gift Tax may be applied.

In 6 key points

Lifecycle

2020-05-20PublishedPublished 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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