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V1900-18 ·27 June 2018 ·consulta-vinculante Medium impact
Tax

Sale of a business: taxation of stock as business income and fixed assets as capital gains

A query was raised regarding the taxation of the transfer of a tobacco shop. The DGT ruled that the sale of stock generates business income, whereas the transfer of fixed assets results in capital gains or losses.

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2018-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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