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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 90 results.
Sale of a pharmacy office does not qualify for the over-65 exemption
V0107-26
Incomes from pharmacy activities must be declared if licence ownership is held
V1237-25
VAT taxable base in pharmacies is not reduced by mandatory discounts to the National Health System
V2640-24
Partial transfer of a pharmacy without premises or staff is subject to VAT
V1873-24
Profits from joint venture agreements are taxed as income from movable capital
V1744-24
Vehicle expenses are only deductible if exclusive use for economic activity is proven
V3284-23
Transfer of a share in a joint ownership by an individual is not subject to VAT
V2885-23
No capital gains tax on business donations if ISD Law requirements are met
V2644-23
Ceasing of activity prevents investment reserve realisation in Canary Islands and requires deduction repayment
V1727-23
The reduction coefficients of the ninth transitional provision cannot be applied if the assets are used for an economic activity
V1375-23
Depreciation of donated assets may be deductible if donor's acquisition values and dates are subrogated
V1259-23
Donation of a pharmacy in exchange for a life annuity is classified as an onerous donation
V0059-23
Retailers under the equivalence surcharge regime do not pass on the surcharge in their sales
V2551-22
Income from economic activities is attributed to the sole proprietor, regardless of matrimonial property regime
V2521-22
Pharmacists performing clinical analysis must register under an additional IAE heading
V1087-22
Transfer of a community pharmacy may be subject to the gradual rate for documented legal acts
V0664-22
Transfer of a pharmacy is subject to Documented Legal Acts tax
V0241-22
Suppliers must charge the equivalence surcharge if the customer is subject to said special regime
V0159-22
ISD reduction applicable when donating half a pharmacy and acquiring another business
V0108-22
Goodwill amortisation may be deductible for Personal Income Tax with a 5% annual limit
V2772-21
Goodwill amortisation may be deductible for Personal Income Tax purposes with a 5% annual limit
V2773-21
Income from instalment sales must be attributed to the deceased's final tax period
V2295-21
Approval of a new Income Tax return model does not modify accounting or registration obligations
V2138-21
Tax treatment of pharmacy sale depends on whether inventories or fixed assets are transferred
V1619-21
Simplified direct estimation method applicable when starting an economic activity
V0176-21
Goodwill amortisation is deductible subject to an annual limit of one twentieth of its value
V3227-20
95% tax reduction cannot be applied to the donation of a partial interest in a pharmacy
V2680-20
Acquisition costs of a pharmacy are distributed proportionally among its components
V2265-20
0% VAT rate on medical supplies applies to public bodies, hospitals and social entities
V2244-20
Forgiving part of the sale price does not allow the seller to claim a capital loss
V1828-20
Deductibility of goodwill amortisation following the acquisition of a pharmacy
V1576-20
Donating a pharmacy business without the premises may be exempt from VAT and eligible for Inheritance and Gift Tax reductions
V1479-20
Only the authorised owner of a pharmacy may claim activity income and expenses
V1071-20
Reduction for commencement of activity may apply even if the pharmacy has been received as a gift
V0734-20
Sale of a pharmacy: tax treatment as business income or capital gain depending on the asset
V0630-20
Taxation of pharmacy sale as business income or capital gain depending on assets
V0591-20
150% deduction of goodwill amortisation permitted for small-scale enterprises
V0539-20
V0540-20
Deductibility of goodwill amortisation and loan interest in economic activities
V2388-19
Goodwill depreciation is not deductible if the acquisition was not an onerous transaction
V1779-19
Habitual residence determines competent tax authority for IRPF; business transfers may be exempt from VAT
V1264-19
Stock returns and goodwill are attributed to the pharmaceutical professional, while fixed assets are split
V1183-19
Donating a pharmacy generates business income and potential capital gains
V0554-19
La venta de una oficina de farmacia tributa según la naturaleza de los bienes y la titularidad de la actividad
V0029-19
Amortisation of goodwill acquired by a partner is deductible from their share of income
V2886-18
Only depreciation of goodwill acquired for consideration is deductible
V2806-18
Amortization of goodwill may be deducted up to a maximum of 5 percent annually
V1700-18
Transfer of a community pharmacy may be exempt from VAT and not trigger capital gains tax
V1504-18
Family business inheritance tax relief may be maintained without continuing the economic activity
V0542-18
Sale of a pharmacy generates business income or capital gains depending on the asset transferred
V0459-18
Civil societies managing pharmacies taxed under Personal Income Tax rather than Corporate Tax
V3247-17
Preparation of magistral formulas allows retention of the equivalence surcharge regime and is taxed at 4%
V2640-17
Reinvestment exemption in vital income requires age of 65+
V1979-17
The transfer of an ownership interest in a pharmacy constitutes the transfer of a commercial business
V1812-17
All income from economic activities must be attributed to the business owner for Personal Income Tax purposes
V1352-17
Transfer of a pharmacy generates business income and capital gains
V0865-17
Pharmacy returns are subject to Personal Income Tax rather than Corporate Tax
V0694-17
Income from economic activities is attributed to the owner, regardless of the matrimonial property regime
V5369-16
Pharmacy returns are subject to Personal Income Tax and community of property entities must apply the VAT equivalence surcharge
V4945-16
Tratamiento fiscal de la transmisión de una oficina de farmacia: existencias, inmovilizado y fondo de comercio
V4713-16
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