Skip to content
V1744-24 ·16 July 2024 ·consulta-vinculante Medium impact
Tax

Profits from joint venture agreements are taxed as income from movable capital

A taxpayer has requested clarification on how profits from a joint venture agreement within a pharmacy would be taxed. The Directorate General for Taxes (DGT) has ruled that the participant shall be taxed on the returns obtained as income from movable capital.

In 6 key points

Lifecycle

2024-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact