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V0694-17 ·16 March 2017 ·consulta-vinculante Medium impact
Tax

Pharmacy returns are subject to Personal Income Tax rather than Corporate Tax

A query was made regarding the tax implications of converting a civil society into a community of property for the operation of a pharmacy. The DGT ruled that pharmacy returns are always subject to Personal Income Tax (IRPF) for the owners, whether individually or through the attribution of income.

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2017-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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