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A pharmacist has enquired about the taxation of profits from a community of property following their retirement and a subsequent change in the distribution of earnings. The Directorate General for Taxes (DGT) clarifies that income from economic activities must be attributed to the individual who manages the production means and human resources.
Cuestión planteada Tributación y declaración de los rendimientos de la actividad por la comunidad de bienes y la consultante.
En actividades regladas como las oficinas de farmacia, los rendimientos de la actividad económica se imputan a quien realice de forma habitual, personal y directa la ordenación de los medios de producción y recursos humanos. Si tras la jubilación la consultante deja de estar autorizada para la explotación, los rendimientos corresponden al farmacéutico que continúe como único autorizado. Los pagos que reciba la consultante por parte de la otra farmacéutica tributarán según la causa que los origine.
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