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V3106-20 ·16 October 2020 ·consulta-vinculante Medium impact
Tax

Establishing a community of property over a pharmacy may generate business income and capital gains

A pharmacist married under the community property regime seeks advice on the tax implications of forming a community of property with their spouse for their business activity. The DGT explains that the transfer of stock and half of the goodwill generates either business income or capital gains, depending on the nature of the assets.

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Lifecycle

2020-10-16PublishedPublished 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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