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V3248-15 ·22 October 2015 ·consulta-vinculante Medium impact
Tax

Possibility of applying reinvestment exemption to lifetime income from pharmacy office sale

A contributor over 65 years asks whether the reinvestment exemption applies to the capital gain from selling a pharmacy office. The DGT explains that the capital gain is calculated on the fixed asset and the exemption is applicable if regulatory requirements are met.

In 6 key points

Lifecycle

2015-10-22PublishedPublished 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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