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A taxpayer over 65 enquires about the tax treatment and possible exemption from the sale of their pharmacy office. The DGT states that the exemption for the habitual residence does not apply and that the sale must distinguish between stock and fixed assets.
Question posed: Tax treatment of said sale and the possible application of the exemption provided for in Article 33.4.b) of the Personal Income Tax Law.
The transfer of inventory generates income from economic activity included in the general tax base. The transfer of fixed assets generates a capital gain or loss calculated as the difference between the transfer value and the book value. The gain on goodwill is the difference between the sale price and the market value of the individual assets. The exemption under Article 33.4.b) of the Personal Income Tax Law is not applicable as it does not constitute the transfer of a primary residence.
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