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A query was made regarding the tax treatment of selling a pharmacy acquired through a succession agreement. The DGT clarifies that taxation depends on whether the transferred assets are stock or fixed assets.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas.
La venta de existencias genera un rendimiento de la actividad económica que se integra en la base imponible general. La transmisión de elementos del inmovilizado (material o intangible) genera una ganancia o pérdida patrimonial que se integra en la base imponible del ahorro. Para el inmovilizado, el valor de adquisición será el valor contable, tras minorar las amortizaciones fiscalmente deducibles.
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