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V3056-20 ·13 October 2020 ·consulta-vinculante Medium impact
Tax

The person authorised to operate a pharmacy must declare the income from the economic activity

A query was raised regarding who should declare the income from a pharmacy managed by a community of property following a donation of bare ownership. The DGT has determined that the income belongs to the person who carries out the activity on a regular, personal, and direct basis.

In 6 key points

Lifecycle

2020-10-13PublishedPublished 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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