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A taxpayer inquired about calculating the gain from the sale of a hospitality business for Personal Income Tax (IRPF) purposes. The Tax Agency clarified that a distinction must be made between the sale of stock, which is taxed as income from economic activity, and the sale of fixed assets, which generates a capital gain or loss.
Cuestión planteada Forma de cálculo de la ganancia obtenida por la venta del negocio en el Impuesto sobre la Renta de las Personas Físicas.
La transmisión de existencias genera rendimientos de la actividad económica integrados en la base imponible general. El inmovilizado genera una ganancia o pérdida patrimonial calculada por la diferencia entre el valor de transmisión (importe real o valor de mercado) y el valor contable (valor de adquisición menos amortizaciones fiscalmente deducibles). En el caso del fondo de comercio, la ganancia es la diferencia entre el precio de venta y la suma de los valores de mercado de los activos individuales. La deuda asumida en la adquisición forma parte del valor de adquisición de los elementos en la proporción que corresponda.
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