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V3096-20 ·15 October 2020 ·consulta-vinculante Medium impact
Tax

Sale of inventory vehicle classified based on whether economic activity has ceased

A taxpayer who sold a vehicle held as inventory after ceasing their trading activity sought guidance on how to tax the sale. The DGT ruled that the classification depends on whether the transfer occurs before or after the effective cessation of the activity.

In 6 key points

Lifecycle

2020-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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