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V1071-20 ·27 April 2020 ·consulta-vinculante Medium impact
Tax

Only the authorised owner of a pharmacy may claim activity income and expenses

Two brothers consulted whether the income and expenses of a pharmacy should be split equally between them. The DGT ruled that, as only one is authorised to operate the business, he is the sole owner of the activity and must report all income and expenses personally.

In 6 key points

How it affects those involved

This ruling clarifies that legal authorisation to operate a regulated business is the determining factor for tax liability, preventing the artificial splitting of income and expenses between non-authorised parties.

Lifecycle

2020-04-27PublishedPublished 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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