- A pharmacy owner transfers the business to their son through a public deed.
- The transfer includes a donation of 40% and a sale of the remaining 60%.
- The transfer is subject to certain conditions.
- The transfer must involve a self-sufficient economic unit capable of conducting business.
- The economic unit must be used for business purposes.
- The transfer of the pharmacy business is considered a functioning business transfer.
- As a result, the transfer is not subject to VAT.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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