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A pharmacist over the age of 65 seeks advice on the tax treatment of donating his pharmacy to his son. The DGT clarifies that the donation of stock is taxed as business income, while the donation of fixed assets is treated as a capital gain or loss.
Question posed: Tax treatment of said operation in the Personal Income Tax of the donor.
The donation of inventory constitutes income from economic activity valued at market price, included in the general taxable base. The transfer of fixed assets generates a capital gain or loss. However, the absence of a capital gain or loss on fixed assets shall be presumed if the requirements of section 6 of Article 20 of the Inheritance and Gift Tax Law are met.
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