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A query was made regarding the tax treatment of amounts received by a participant following the sale of a pharmacy business under a joint venture agreement. The DGT indicates that, in principle, these amounts constitute income from movable capital, although it warns that the specific terms of the contract could alter this classification.
Cuestión planteada Tratamiento fiscal de la cantidad entregada a los partícipes por la venta de la oficina de farmacia en el Impuesto sobre la Renta de las Personas Físicas.
En un contrato de cuentas en participación, las aportaciones pasan a ser titularidad del gestor, por lo que la contraprestación recibida por el partícipe se califica como rendimiento del capital mobiliario según el artículo 25.2 de la LIRPF. El rendimiento se determina por la diferencia entre las cantidades percibidas y las aportaciones realizadas. No obstante, si la realidad del contrato muestra que el riesgo y la gestión no corresponden al gestor, la calificación podría ser distinta.
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