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V2822-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

Sale of a pharmacy: taxed as business income or capital gain depending on the asset type

A taxpayer has enquired about the tax treatment of transferring a pharmacy received via donation. The DGT clarifies that taxation depends on whether the transferred assets are stock or fixed assets.

In 6 key points

Lifecycle

2016-06-21PublishedPublished 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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