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A person over 65 seeks advice on how to tax the sale of their pharmacy if they intend to reinvest part of the proceeds into a life annuity. The DGT clarifies that the sale of stock constitutes business income, whereas the sale of fixed assets results in a capital gain.
Cuestión planteada Importe de la ganancia patrimonial por el que debe tributar.
La transmisión de existencias constituye un rendimiento de la actividad económica integrado en la base imponible general. La transmisión de elementos del inmovilizado (material o intangible) genera una ganancia o pérdida patrimonial calculada por la diferencia entre el valor de transmisión y el valor contable. Si el contribuyente es mayor de 65 años y destina el importe a una renta vitalicia, podrá aplicar la exención proporcional a la cantidad reinvertida.
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