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An individual acquires a 30% stake in a pharmacy (stock and goodwill, excluding premises) from their mother. The DGT has ruled that the transaction is subject to VAT and also to Stamp Duty (Actos Jurídicos Documentados).
Question posed: Whether the transfer of said assets would be subject to and, if applicable, exempt from Value Added Tax. Whether the sale of the pharmacy would be subject to the Documented Legal Acts modality, in its gradual rate, of the Transfer Tax and Documented Legal Acts Tax.
The transfer of stock and goodwill does not constitute an autonomous economic unit as it does not include real estate or the subrogation of personnel, and is therefore considered a mere transfer of assets subject to VAT. The transferor must charge the tax, even if they are not required to settle it if they are under the equivalence surcharge regime. Furthermore, the deed of the transaction is subject to the Documented Legal Acts modality of the ITPAJD as it is an act registrable in the Registry of Movable Property.
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