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V1619-21 ·28 May 2021 ·consulta-vinculante Medium impact
Tax

Tax treatment of pharmacy sale depends on whether inventories or fixed assets are transferred

The DGT clarifies that inventory is treated as income from economic activity and fixed assets as patrimonial gain or loss.

In 6 key points

Lifecycle

2021-05-28PublishedPublished 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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