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A taxpayer over 65 years of age inquires about the tax treatment of the sale of a pharmacy with a deferred payment price. The DGT distinguishes between the sale of inventory and the sale of fixed assets, detailing their imputation and valuation rules.
Question posed: Tax treatment of said operation in the Personal Income Tax.
The sale of inventory generates income from economic activity imputable by accrual, unless the cash basis is elected. The sale of fixed assets generates a capital gain or loss calculated as the difference between the transfer value and the book value. In installment operations, the taxpayer may opt to impute income proportionally to the collections. Persons over 65 years of age may apply the exemption if the amount is allocated to an insured life annuity under the requirements of the Regulation.
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