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V2851-20 ·22 September 2020 ·consulta-vinculante Medium impact
Tax

Sale of a pharmacy taxed as business income from stock and capital gains from fixed assets

The owner of a pharmacy, acquired using community property, seeks guidance on how to tax the sale of the business and how to distribute income with her spouse. The DGT clarifies that stock constitutes business income, whereas fixed assets are treated as capital gains, with different imputation rules applying to each.

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2020-09-22PublishedPublished 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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