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A taxpayer inquired about the taxation of a pharmacy sale and how to distribute the income with her spouse. The DGT clarified that stock constitutes business income, whereas fixed assets are treated as capital gains, with different imputation rules applying to each element.
Cuestión planteada Tributación de la venta en el Impuesto sobre la Renta de las Personas Físicas e individualización de las rentas obtenidas entre los cónyuges.
Las existencias transmitidas son rendimientos de la actividad económica imputables íntegramente a quien realice la ordenación de los medios de producción. El inmovilizado genera ganancias o pérdidas patrimoniales calculadas por la diferencia entre el valor de transmisión y el valor contable. Las ganancias por inmovilizado de naturaleza ganancial se imputan a ambos cónyuges por mitad, pero el fondo de comercio corresponde únicamente al titular de la actividad. La exención por reinversión en renta vitalicia para mayores de 65 años es aplicable si se cumplen los requisitos del Reglamento del Impuesto.
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