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V2238-18 ·26 July 2018 ·consulta-vinculante Medium impact
Tax

Taxation of business transfers depends on whether assets are stock or fixed assets

A query was raised regarding the Personal Income Tax (IRPF) treatment of business transfers. The Directorate General for Taxes (DGT) clarifies that stock generates income from economic activities, whereas fixed assets generate capital gains or losses.

In 6 key points

Lifecycle

2018-07-26PublishedPublished 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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