Cuando una serie de productos tienen un valor disminuido por deterioro, desperfecto, desuso u obsolescencia y se ofrecen por un precio reducido se considera una venta de saldo.
La liquidación, por su parte, es de carácter excepcional, y tiene lugar solamente cuando se cesa total o parcialmente la actividad de un comercio, o bien cuando este cambia de local o realiza obras importantes en el mismo. El objetivo de la liquidación es agotar las existencias.
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