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A pharmaceutical company has requested clarification on how to tax the sale of its pharmacy premises and when to report income if collected after ceasing activity. The DGT clarifies that stock is treated as business income, whereas fixed assets are treated as capital gains or losses.
Question raised: Taxation of the sale of the business in the Personal Income Tax (IRPF) and the temporal imputation of the income obtained from said sale, taking into account that it would be received after the cessation of activity.
The transferred inventories constitute income from economic activities and are imputed according to the accrual principle, unless the cash basis is elected. Tangible or intangible fixed assets generate capital gains or losses calculated by the difference between the transfer value and the book value. Goodwill is determined by the difference between the sale price and the market value of the individual assets. Capital gains are imputed in the period of the change in assets, allowing for proportional imputation in installment transactions.
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