Skip to content
V1237-25 ·4 July 2025 ·consulta-vinculante Medium impact
Tax

Incomes from pharmacy activities must be declared if licence ownership is held

A person acquired a pharmacy office, but the Pharmaceutical College rejected their nomination as owner. The query asks whether income and expenses must still be declared as economic activities. The DGT responds that as long as authorisation is held, even provisional, such incomes must be classified as economic activities.

In 6 key points

Lifecycle

2025-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact