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A query was raised regarding whether the transfer of a pharmacy is subject to Documented Legal Acts tax and how to determine its taxable base. The DGT confirms that taxation applies as it is an act registrable in the Registry of Movable Property, noting that the Administration has discretion in choosing the valuation method.
Cuestión planteada Tratamiento de la transmisión de las oficinas de Farmacia en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. En concreto, se solicita:
La transmisión de una oficina de farmacia constituye un acto sujeto al impuesto de Actos Jurídicos Documentados por ser inscribible en el Registro de Bienes Muebles. La base imponible será el valor declarado de todos los extremos valuables contenidos en la escritura que tengan posibilidad de acceder al registro. La Administración dispone de discrecionalidad absoluta para elegir el medio de comprobación de valores, siempre que sea idóneo para la naturaleza del bien. El interesado puede contrastar dicha valoración mediante la tasación pericial contradictoria.
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