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A professional ceasing their activity transfers their client portfolio in exchange for a percentage of future commissions. The DGT has determined that this constitutes the transfer of an asset used for business purposes and must be taxed as a capital gain or loss.
Question posed: Tax treatment in Personal Income Tax regarding the perceptions associated with the transferred client portfolio.
The client portfolio is an asset tied to the economic activity. Its transfer generates a capital gain or loss calculated as the difference between the acquisition value and the transfer value. If the price is variable, an estimate must be made for the tax return, with subsequent regularization if the actual amount differs. It is also possible to impute income as it becomes due if the requirements for deferred payment are met. No withholding tax applies to the amount of the transfer.
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