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An individual acquires a 30% stake in a pharmacy (stock and goodwill, excluding premises) from their mother. The DGT has ruled that the transaction is subject to VAT and also to Stamp Duty (Actos Jurídicos Documentados).
The ruling clarifies that the transfer of a business unit without real estate or employees does not qualify for VAT exemptions, potentially increasing the tax burden on such transactions.
The tax team reviews your specific situation.
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