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V1504-18 ·4 June 2018 ·consulta-vinculante Medium impact
Tax

Transfer of a community pharmacy may be exempt from VAT and not trigger capital gains tax

A pharmacist over the age of 65 wishes to transfer their business entirely to their son. The DGT analyses the Income Tax treatment for stock and fixed assets, as well as the potential exemption from VAT.

In 6 key points

Lifecycle

2018-06-04PublishedPublished 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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