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Two brothers consulted whether the income and expenses of a pharmacy should be split equally between them. The DGT ruled that, as only one is authorised to operate the business, he is the sole owner of the activity and must report all income and expenses personally.
Cuestión planteada Dado que los consultantes consideran que en virtud del citado acuerdo deben tributar ambos hermanos en el régimen de atribución de rentas por los ingresos obtenidos por la oficina de farmacia, distribuyéndolos por mitad, se cuestionan si los gastos correspondientes a la amortización del local, del mobiliario y enseres y del fondo de comercio, se deben imputar asimismo a ambos hermanos por mitad.
Los rendimientos de actividades económicas se consideran obtenidos por quien realiza la ordenación de los medios de producción. En actividades regladas como la farmacia, el ejercicio conjunto requiere que la autorización se extienda a la entidad. Si solo un farmacéutico está autorizado, es el único titular de la actividad y debe imputarse la totalidad de los rendimientos y gastos de inmovilizado. El titular podrá deducir los intereses pagados al otro hermano si este financió la adquisición.
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