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A taxpayer inquired about the tax treatment of selling a business property and its operating licence. The DGT ruled that these elements constitute fixed assets, and the resulting profit or loss must be calculated as a capital gain or loss.
Cuestión planteada Cuál sería la tributación que le correspondería en el IRPF en el caso de que transmitiera el inmueble donde ejerce la actividad y la propia licencia de la misma.
La transmisión de elementos del inmovilizado, como un inmueble o una licencia, no se incluye en el rendimiento neto de la actividad, sino que se cuantifica como ganancia o pérdida patrimonial. El valor de transmisión es el importe real de la enajenación (siempre que no sea inferior al valor normal de mercado) menos los gastos y tributos inherentes. El valor de adquisición será el valor contable, minorado por las amortizaciones fiscalmente deducibles. El resultado se integrará en la base imponible del ahorro.
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