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MEDIUM
FISCAL

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

V1237-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1237-25
Published
4 Jul 2025

Summary

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.

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