ARTICLE · 25 OCTOBER 2024

La Tributación De La Venta De Una Cartera De Clientes En IVA E IRPF

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Pocas cosas hay tan manidas como la proverbial fecundidad de la Agencia para recalificar hechos imponibles arrimando siempre el ascua a "su" sardina. Y si no pregúntenle a Pepe.

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Pablo G. Vázquez

Creo que, aunque uno se empeñe,
las cosas no pueden cambiarse
de la noche a la mañana.

Las cosas solo pueden cambiarse
si uno se empeña en que las cosas
cambien.

"Bajo tierra seca" | César Pérez Gellida.

Pocas cosas hay tan manidas como la proverbial fecundidad de la Agencia para recalificar hechos imponibles arrimando siempre el ascua a "su" sardina. Y si no pregúntenle a Pepe.

Pepe era un magnífico corredor de seguros. Tenía despacho físico y digital propio, empleados, colaboradores externos, software a medida, derechos de crédito y un importante fondo de comercio incluso registrado contablemente. Cercano ya a la merecida jubilación, decidió traspasar su cartera de clientes a Pepa (otra mediadora de seguros y experta en riesgos. También en correrlos).

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