Fair market value of the equipment currently in store is estimated at 110K and consistently carries between 10-15K in inventory at any given moment (included in the asking) with sales over 180K.
We would recommend any prospective buyer considering this option to have a working knowledge of Spanish as the majority of clients are of Spanish nationality and use the shop as a meeting point during the evenings since on the next block is the biggest park of the area, so a certain interaction with clients is expected, however the current owner leaves around 18:00 since he produces the ice cream.
This business can also be purchased without the production equipment at 85K with a production/supply agreement with the seller for 5 years at the market rate which would reduce the net profit to +/- 30% of gross sales, the advantage being besides the obvious lesser capital requirements the reduced work hours (no production) and salary expenses.

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The owner got into the business without any prior knowledge of restaurants or ice cream making and has since become in a recognized ice cream maker, he will offer the new buyer a prolonged and continued transitional period to ensure the continued success of the business so no prior experience needed.