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A pharmacy owner has enquired about transferring a 20% stake in her business to her son to form a community of property. The DGT clarifies how stock and fixed assets are taxed in such a transfer, as well as the fiscal nature of the resulting community of property.
Cuestión planteada 1.) Si la comunidad de bienes tributará conforme al régimen de atribución de rentas en el Impuesto sobre la Renta de las Personas Físicas.
La transmisión de existencias genera un rendimiento de la actividad económica integrado en la base imponible general. El inmovilizado genera una ganancia o pérdida patrimonial calculada por la diferencia entre el valor de transmisión (importe real o valor de mercado) y el valor contable. La comunidad de bienes resultante es una entidad en régimen de atribución de rentas, donde las rentas mantienen la naturaleza de la fuente de donde proceden.
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