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A query was made regarding the tax implications of converting a civil society into a community of property for the operation of a pharmacy. The DGT ruled that pharmacy returns are always subject to Personal Income Tax (IRPF) for the owners, whether individually or through the attribution of income.
Cuestión planteada Consecuencias fiscales en el Impuesto sobre la Renta de las Personas Físicas de la mencionada operación.
Los rendimientos de las oficinas de farmacia no tributan por el Impuesto sobre Sociedades porque las actividades de dispensación deben ser ejercidas por el farmacéutico titular-propietario. Por tanto, la tributación corresponde a los farmacéuticos en el IRPF, ya sea individualmente o mediante el régimen de atribución de rentas. El cambio de sociedad civil a comunidad de bienes no altera este tratamiento fiscal.
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