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V1812-17 ·11 July 2017 ·consulta-vinculante Medium impact
Tax

The transfer of an ownership interest in a pharmacy constitutes the transfer of a commercial business

Two pharmaceutical entities operate through a participating account contract, but only one is the authorized owner. They inquire whether a change in ownership to make both co-owners implies the transfer of 50% of the business.

In 6 key points

Lifecycle

2017-07-11PublishedPublished 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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