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V2835-16 ·21 June 2016 ·consulta-vinculante Medium impact
FISCAL

Possibility of applying vitality income exemption to patrimonial gain from pharmacy office sale

Contributors over 65 ask whether the exemption for reinvestment in vitality income can be applied after selling a pharmacy office. The DGT clarifies that the sale generates income from economic activity from stock and patrimonial gains from the fixed asset, the latter potentially qualifying for the exemption if legal requirements are met.

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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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