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Business transmission

Giménez-Salinas | Practice area: Tax.
A Lleida company was engaged in two distinct commercial activities and wanted to transfer one of them to a third party (an activity consisting in manufacture and marketing of algae extracts for agricultural purposes).

The task consisted in calculate the taxation for the transmission of the branch of activity and, in particular, to handle the application of tax benefits known as Patent box derived from the transmission of the technological innovations presenting an APA (previous agreement of Valuation of the Administration).