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A taxpayer over 65 enquires about the tax treatment and possible exemption from the sale of their pharmacy office. The DGT states that the exemption for the habitual residence does not apply and that the sale must distinguish between stock and fixed assets.
Cuestión planteada Tratamiento fiscal de dicha venta y posible aplicación de la exención prevista en el artículo 33.4.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La transmisión de existencias genera un rendimiento de la actividad económica integrado en la base imponible general. La transmisión de elementos del inmovilizado genera una ganancia o pérdida patrimonial calculada por la diferencia entre el valor de transmisión y el valor contable. La ganancia por el fondo de comercio es la diferencia entre el precio de venta y el valor de mercado de los activos individuales. La exención del artículo 33.4.b) LIRPF no es aplicable al no tratarse de la transmisión de la vivienda habitual.
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